https://www.taxtmi.com/article/detailed?id=15977 Adjudicating officers must invoke the appropriate GST provision when issuing a show cause notice; incorrect invocation risks setting aside orders. The provision addressing fraud may be invoked only where material evidence of fraud, wilful misstatement or suppression of facts is available and incorporated into the SCN as required by CBIC guidance. Officers must respect the temporal validity of statutory provisions, provide opportunity to reply and personal hearing, and apply mind to the correct legal basis before passing adjudication orders. en-us Fri, 06 Mar 2026 08:34:02 +0530 Fri, 06 Mar 2026 08:34:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15977 Adjudicating officers must invoke the appropriate GST provision when issuing a show cause notice; incorrect invocation risks setting aside orders. The provision addressing fraud may be invoked only where material evidence of fraud, wilful misstatement or suppression of facts is available and incorporated into the SCN as required by CBIC guidance. Officers must respect the temporal validity of statutory provisions, provide opportunity to reply and personal hearing, and apply mind to the correct legal basis before passing adjudication orders. Articles Goods and Services Tax - GST Fri, 06 Mar 2026 08:34:02 +0530 https://www.taxtmi.com/article/detailed?id=15977