https://www.taxtmi.com/circulars?id=71810 Internal Review Cell scrutiny treats orders passed during the quarter ending March 2025 as the opening balance, with subsequent monthly orders added as accrual. Refund sanction orders and orders where the final demand is lower than the show-cause liability require compulsory scrutiny. High-stake orders may be reviewed for omitted issues. First appeal is preferred against erroneous orders, while suo motu revision is reserved for orders erroneous and prejudicial to revenue. A monthly progress report records scrutiny, discrepancies, pending cases, and statutory remedies. en-us Sat, 19 Apr 2025 00:00:00 +0530 Thu, 29 Oct 2026 12:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71810 Internal Review Cell scrutiny treats orders passed during the quarter ending March 2025 as the opening balance, with subsequent monthly orders added as accrual. Refund sanction orders and orders where the final demand is lower than the show-cause liability require compulsory scrutiny. High-stake orders may be reviewed for omitted issues. First appeal is preferred against erroneous orders, while suo motu revision is reserved for orders erroneous and prejudicial to revenue. A monthly progress report records scrutiny, discrepancies, pending cases, and statutory remedies. Circulars GST - States Sat, 19 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71810