https://www.taxtmi.com/article/detailed?id=11758 Form ADT-02 records audit observations but does not constitute an enforceable demand; tax liabilities identified in an audit become actionable only if the proper officer initiates statutory adjudication with a show cause notice and passes an assessment order, during which the taxpayer may submit explanations, documents and obtain a hearing or may voluntarily deposit an admitted liability to the proper officer. en-us Mon, 21 Aug 2023 10:15:52 +0530 Mon, 21 Aug 2023 10:15:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11758 Form ADT-02 records audit observations but does not constitute an enforceable demand; tax liabilities identified in an audit become actionable only if the proper officer initiates statutory adjudication with a show cause notice and passes an assessment order, during which the taxpayer may submit explanations, documents and obtain a hearing or may voluntarily deposit an admitted liability to the proper officer. Articles Goods and Services Tax - GST Mon, 21 Aug 2023 10:15:52 +0530 https://www.taxtmi.com/article/detailed?id=11758