https://www.taxtmi.com/article/detailed?id=17534 Audit findings may identify discrepancies and support further action, but they do not create an enforceable tax liability. A show-cause notice initiates statutory adjudication, in which the taxpayer may contest the proposed demand through records, evidence and legal submissions. Rule 101(4) requires genuine consideration of the audit reply, though a brief response does not by itself establish complete non-consideration. The Adjudicating Authority must independently examine limitation, computation, audit scope, the legal basis of the demand, and whether a Form GST DRC-03 payment was voluntary or lawfully appropriable. en-us Wed, 07 Oct 2026 08:32:30 +0530 Wed, 07 Oct 2026 08:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17534 Audit findings may identify discrepancies and support further action, but they do not create an enforceable tax liability. A show-cause notice initiates statutory adjudication, in which the taxpayer may contest the proposed demand through records, evidence and legal submissions. Rule 101(4) requires genuine consideration of the audit reply, though a brief response does not by itself establish complete non-consideration. The Adjudicating Authority must independently examine limitation, computation, audit scope, the legal basis of the demand, and whether a Form GST DRC-03 payment was voluntary or lawfully appropriable. Articles Goods and Services Tax - GST Wed, 07 Oct 2026 08:32:30 +0530 https://www.taxtmi.com/article/detailed?id=17534