SHOW-CAUSE NOTICE

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....x. The Show Cause Notice should contain the details of the case, the legal provisions applicable, the amount of tax demanded, interest payable under Section 50 of CGST Act, 2017 and penalty imposable under the relevant provisions of the Act. 5.2. CBIC vide Instruction No. 04/2023-GST, dated 23.11.2023, issued under F. No. 20016/41/2023-GST, has directed that the Summary of the notice in FORM GST ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... adjudication order specified under Section 73(10) of the CGST Act, 2017. The due date for issuance of the adjudication order is within three years from the due date for furnishing the Annual Return for the financial year to which the demand pertains or within three years from the date of erroneous refund. 5.5. The notice under Section 74 of the CGST Act, 2017 shall be served to the concerned tax....