https://www.taxtmi.com/circulars?id=68419 Tax demands under the TGST Act, 2017 must be raised only after following the statutory procedure and issuing prescribed notices; jurisdictions have been observed initiating non-filer assessments and enforcement without issuing the required notice to return defaulters and without following the procedure set out in the GST scheme and applicable SOP. Taxpayers must be afforded a reasonable opportunity to present their case before demands are finalized or recovery actions commence. en-us Thu, 10 Jun 2021 00:00:00 +0530 Thu, 03 Apr 2025 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68419 Tax demands under the TGST Act, 2017 must be raised only after following the statutory procedure and issuing prescribed notices; jurisdictions have been observed initiating non-filer assessments and enforcement without issuing the required notice to return defaulters and without following the procedure set out in the GST scheme and applicable SOP. Taxpayers must be afforded a reasonable opportunity to present their case before demands are finalized or recovery actions commence. Circulars GST - States Thu, 10 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68419