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    <title>Advisory on exercising due diligence for issuance of notices under Section 73/74 of Assam GST Act and timely completion of adjudication thereof</title>
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    <description>Due diligence is required before issuing demand show cause notices in FORM DRC-01 under Sections 73 and 74 of the Assam GST Act. Notices should be issued only after full examination of facts, documents and taxpayer explanations, with adequate opportunity to respond. Adjudication orders must be passed within the prescribed time limit, and field officers are directed to ensure timely issuance of notices and timely completion of adjudication while following natural justice and maintaining the quality of orders.</description>
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    <pubDate>Thu, 14 Mar 2024 00:00:00 +0530</pubDate>
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      <title>Advisory on exercising due diligence for issuance of notices under Section 73/74 of Assam GST Act and timely completion of adjudication thereof</title>
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      <description>Due diligence is required before issuing demand show cause notices in FORM DRC-01 under Sections 73 and 74 of the Assam GST Act. Notices should be issued only after full examination of facts, documents and taxpayer explanations, with adequate opportunity to respond. Adjudication orders must be passed within the prescribed time limit, and field officers are directed to ensure timely issuance of notices and timely completion of adjudication while following natural justice and maintaining the quality of orders.</description>
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      <pubDate>Thu, 14 Mar 2024 00:00:00 +0530</pubDate>
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