https://www.taxtmi.com/article/detailed?id=17385 GST adjudicatory proceedings commence through issuance of a show-cause notice, which crystallises the liability or contravention to be decided. The notice must clearly identify the allegations, relevant transactions and period, legal provisions, evidence, quantification, and proposed consequences. Section 75 confines an adjudication order to the grounds and amounts stated in the notice and requires relevant facts and reasons for the decision. The order must consider the taxpayer's defence, evaluate evidence, record findings, and explain the quantified consequence. Search, seizure and summons remain investigative measures and do not by themselves define the subject matter of adjudication. en-us Fri, 11 Sep 2026 08:34:13 +0530 Fri, 11 Sep 2026 08:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17385 GST adjudicatory proceedings commence through issuance of a show-cause notice, which crystallises the liability or contravention to be decided. The notice must clearly identify the allegations, relevant transactions and period, legal provisions, evidence, quantification, and proposed consequences. Section 75 confines an adjudication order to the grounds and amounts stated in the notice and requires relevant facts and reasons for the decision. The order must consider the taxpayer's defence, evaluate evidence, record findings, and explain the quantified consequence. Search, seizure and summons remain investigative measures and do not by themselves define the subject matter of adjudication. Articles Goods and Services Tax - GST Fri, 11 Sep 2026 08:34:13 +0530 https://www.taxtmi.com/article/detailed?id=17385