https://www.taxtmi.com/forum/issue?id=119274 If an appellate authority finds that fraud or wilful misstatement alleged in a show cause notice is not established, the proper officer must determine tax by deeming the notice to have been issued under the general reassessment provision. A show cause notice is treated as part of the adjudication order, so issues raised in the notice are appealable as part of the order. The deeming provision operates when the department fails to discharge the burden of proof, and this has implications for time limits and pre deposit treatment during appellate proceedings. en-us Sun, 25 Aug 2024 12:30:10 +0530 Fri, 24 Jan 2025 10:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119274 If an appellate authority finds that fraud or wilful misstatement alleged in a show cause notice is not established, the proper officer must determine tax by deeming the notice to have been issued under the general reassessment provision. A show cause notice is treated as part of the adjudication order, so issues raised in the notice are appealable as part of the order. The deeming provision operates when the department fails to discharge the burden of proof, and this has implications for time limits and pre deposit treatment during appellate proceedings. Discussion-Forum GST Sun, 25 Aug 2024 12:30:10 +0530 https://www.taxtmi.com/forum/issue?id=119274