https://www.taxtmi.com/article/detailed?id=15947 Recurring administrative lapses in GST adjudication-issuing duplicate demands without verifying reconciled returns or prior payments, ineffective service of show cause notices, and rejection of rectification requests-produce avoidable litigation and financial hardship. The author contends that revenue officers exercising quasi judicial functions must verify facts and payments before raising demands, and advocates that taxpayers seek imposition of costs in deserving cases to deter negligent conduct and promote administrative accountability. en-us Sat, 28 Feb 2026 09:19:49 +0530 Sat, 28 Feb 2026 09:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15947 Recurring administrative lapses in GST adjudication-issuing duplicate demands without verifying reconciled returns or prior payments, ineffective service of show cause notices, and rejection of rectification requests-produce avoidable litigation and financial hardship. The author contends that revenue officers exercising quasi judicial functions must verify facts and payments before raising demands, and advocates that taxpayers seek imposition of costs in deserving cases to deter negligent conduct and promote administrative accountability. Articles Goods and Services Tax - GST Sat, 28 Feb 2026 09:19:49 +0530 https://www.taxtmi.com/article/detailed?id=15947