https://www.taxtmi.com/article/detailed?id=10781 Adjudicatory and enforcement guidance emphasizes adherence to natural justice and clarifies jurisdictional roles: state instructions require proper notice, reasonable time to reply, access to relied documents, personal hearing, cross examination and speaking orders; the GST Council advised that consequential actions arising from a Central-initiated enforcement generally lie with the initiating authority while recurring show cause notices for the same subject-matter should preferably be issued by the jurisdictional authority administering the taxpayer, with refunds to be granted by that jurisdictional authority. en-us Wed, 02 Nov 2022 13:33:58 +0530 Wed, 02 Nov 2022 13:33:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10781 Adjudicatory and enforcement guidance emphasizes adherence to natural justice and clarifies jurisdictional roles: state instructions require proper notice, reasonable time to reply, access to relied documents, personal hearing, cross examination and speaking orders; the GST Council advised that consequential actions arising from a Central-initiated enforcement generally lie with the initiating authority while recurring show cause notices for the same subject-matter should preferably be issued by the jurisdictional authority administering the taxpayer, with refunds to be granted by that jurisdictional authority. Articles Goods and Services Tax - GST Wed, 02 Nov 2022 13:33:58 +0530 https://www.taxtmi.com/article/detailed?id=10781