Kerala State Goods & Services Tax Act, 2017 -- Exercising due diligence for issuance of notices under Section 73/74 of SGST Act and timely completion of adjudication thereof- instructions issued https://www.taxtmi.com/circulars?id=67362 Issuance of Show Cause Notices under Section 73/74 must follow thorough examination of documents and taxpayer responses, with opportunities to be heard; district and zonal heads must monitor investigations and audits before issuing demands. Proper officers are required to complete adjudication within the statutory timelines under Section 73(10), and supervisory officers must ensure timely, high-quality adjudication that respects natural justice and can withstand judicial review. en-us Sat, 23 Mar 2024 00:00:00 +0530 Wed, 01 May 2024 17:50:00 +0530 TaxTMI RSS Generator Kerala State Goods & Services Tax Act, 2017 -- Exercising due diligence for issuance of notices under Section 73/74 of SGST Act and timely completion of adjudication thereof- instructions issued https://www.taxtmi.com/circulars?id=67362 Issuance of Show Cause Notices under Section 73/74 must follow thorough examination of documents and taxpayer responses, with opportunities to be heard; district and zonal heads must monitor investigations and audits before issuing demands. Proper officers are required to complete adjudication within the statutory timelines under Section 73(10), and supervisory officers must ensure timely, high-quality adjudication that respects natural justice and can withstand judicial review. Circulars GST - States Sat, 23 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67362