Reasoned GST adjudication requires evidence-based notices, fair hearings, fraud-specific proof, and appellate scrutiny within statutory limits.
Circulars
GST
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.
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