https://www.taxtmi.com/caselaws?id=461712 Differential tax recovery notices may be treated as show cause notices where the underlying liability is undisputed and only the quantum is contested. In that setting, the affected parties must be given an opportunity to file objections to the calculation before any final demand is made. The competent authority must hear those objections and determine the recoverable amount afresh on the basis of the material placed before it. The operative effect is that the notices cannot be enforced mechanically without considering the petitioners' challenge to the computation. en-us Wed, 23 Dec 2020 00:00:00 +0530 Tue, 22 Apr 2025 20:38:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461712 Differential tax recovery notices may be treated as show cause notices where the underlying liability is undisputed and only the quantum is contested. In that setting, the affected parties must be given an opportunity to file objections to the calculation before any final demand is made. The competent authority must hear those objections and determine the recoverable amount afresh on the basis of the material placed before it. The operative effect is that the notices cannot be enforced mechanically without considering the petitioners' challenge to the computation. Case-Laws GST Wed, 23 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461712