https://www.taxtmi.com/article/detailed?id=11346 Adjudication in taxation requires a show cause notice as a precondition; the adjudicating officer must decide based on the noticee's reply and available evidence. The process must observe core principles: natural justice (audi alteram partem), issuance of a reasoned or speaking order, adherence to binding precedent, and judicial discipline. Interpretive concepts include aspect theory, rule of reading down, substance over form, reading documents as whole, and the requirement of a reason to believe before initiating proceedings. en-us Sat, 22 Apr 2023 10:18:31 +0530 Sat, 22 Apr 2023 10:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11346 Adjudication in taxation requires a show cause notice as a precondition; the adjudicating officer must decide based on the noticee's reply and available evidence. The process must observe core principles: natural justice (audi alteram partem), issuance of a reasoned or speaking order, adherence to binding precedent, and judicial discipline. Interpretive concepts include aspect theory, rule of reading down, substance over form, reading documents as whole, and the requirement of a reason to believe before initiating proceedings. Articles Goods and Services Tax - GST Sat, 22 Apr 2023 10:18:31 +0530 https://www.taxtmi.com/article/detailed?id=11346