https://www.taxtmi.com/highlights?id=105510 CGST demand, adjudication and first-appeal guidelines require show cause notices to state material facts, legal grounds, evidence, issue-wise quantification, and electronic summaries in prescribed forms. Demands based on fraud, wilful misstatement or suppression require disclosed evidence of deliberate intent to evade tax; absent this, demand must be confined to the non-fraud route. Authorities must avoid parallel CGST and SGST/UTGST proceedings on the same subject, afford effective hearings, and issue reasoned orders limited to SCN grounds and amounts. Rectification is confined to patent record errors by the issuing authority, not merits review. Appeals require threshold scrutiny, separately reasoned limitation findings, controlled admission of new grounds or evidence, and timely reasoned disposal. en-us Wed, 28 Oct 2026 22:30:41 +0530 Wed, 28 Oct 2026 22:30:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105510 CGST demand, adjudication and first-appeal guidelines require show cause notices to state material facts, legal grounds, evidence, issue-wise quantification, and electronic summaries in prescribed forms. Demands based on fraud, wilful misstatement or suppression require disclosed evidence of deliberate intent to evade tax; absent this, demand must be confined to the non-fraud route. Authorities must avoid parallel CGST and SGST/UTGST proceedings on the same subject, afford effective hearings, and issue reasoned orders limited to SCN grounds and amounts. Rectification is confined to patent record errors by the issuing authority, not merits review. Appeals require threshold scrutiny, separately reasoned limitation findings, controlled admission of new grounds or evidence, and timely reasoned disposal. Highlights GST Wed, 28 Oct 2026 22:30:41 +0530 https://www.taxtmi.com/highlights?id=105510