https://www.taxtmi.com/caselaws?id=800155 Rule 101(4) requires consideration of a registered person's audit reply when audit findings are finalised. A brief statement that the reply is unsatisfactory does not, by itself, invalidate a Section 74 show-cause notice or warrant writ intervention, because the notice does not determine tax liability. The noticee may raise objections on audit findings, limitation, computation, jurisdiction, and the effect of payments or appropriations during statutory adjudication. Those objections require independent consideration by the Adjudicating Authority in accordance with law. en-us Tue, 29 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800155 Rule 101(4) requires consideration of a registered person's audit reply when audit findings are finalised. A brief statement that the reply is unsatisfactory does not, by itself, invalidate a Section 74 show-cause notice or warrant writ intervention, because the notice does not determine tax liability. The noticee may raise objections on audit findings, limitation, computation, jurisdiction, and the effect of payments or appropriations during statutory adjudication. Those objections require independent consideration by the Adjudicating Authority in accordance with law. Case-Laws GST Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800155