https://www.taxtmi.com/caselaws?id=760346 A GST show-cause-cum-demand notice should ordinarily not be initiated for a period already covered by a completed statutory audit, especially where audit observations have been issued and payment has been made through Form GST DRC-03. Where the notice period only partly overlaps with the audited period, however, the proper officer may still proceed with adjudication on the remaining portion after considering the reply and granting a hearing. The adjudication order was restrained from being communicated or uploaded without further leave, and interim protection was recognised only to the extent of the audit-covered period. en-us Tue, 30 Jul 2024 00:00:00 +0530 Tue, 13 May 2025 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760346 A GST show-cause-cum-demand notice should ordinarily not be initiated for a period already covered by a completed statutory audit, especially where audit observations have been issued and payment has been made through Form GST DRC-03. Where the notice period only partly overlaps with the audited period, however, the proper officer may still proceed with adjudication on the remaining portion after considering the reply and granting a hearing. The adjudication order was restrained from being communicated or uploaded without further leave, and interim protection was recognised only to the extent of the audit-covered period. Case-Laws GST Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760346