https://www.taxtmi.com/article/detailed?id=15324 The legal issue is whether the statutory scrutiny mechanism requiring a pre-intimation notice is a mandatory precondition before initiating adjudication, or permissive so authorities may proceed directly to show-cause proceedings when independent information or prima facie fraud exists. The scrutiny process allows selection of returns, communication of discrepancies and quantified tax or interest where possible, and an opportunity for the taxpayer to explain or rectify; if unsatisfactory, the officer may initiate appropriate action including determination of dues or penalty. Jurisprudence is divided between treating pre-intimation as a mandatory safeguard and treating it as permissive. en-us Sat, 01 Nov 2025 08:19:56 +0530 Sat, 01 Nov 2025 08:19:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15324 The legal issue is whether the statutory scrutiny mechanism requiring a pre-intimation notice is a mandatory precondition before initiating adjudication, or permissive so authorities may proceed directly to show-cause proceedings when independent information or prima facie fraud exists. The scrutiny process allows selection of returns, communication of discrepancies and quantified tax or interest where possible, and an opportunity for the taxpayer to explain or rectify; if unsatisfactory, the officer may initiate appropriate action including determination of dues or penalty. Jurisprudence is divided between treating pre-intimation as a mandatory safeguard and treating it as permissive. Articles Goods and Services Tax - GST Sat, 01 Nov 2025 08:19:56 +0530 https://www.taxtmi.com/article/detailed?id=15324