SHOW-CAUSE NOTICE

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..... ax. 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 .....

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..... e 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 ta .....

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..... nd listed in an Annexure in the SCN. 5.9. In case the taxpayer has paid the entire duty amount and the SCN is being issued for interest and/or penalty then in this case, first the duty has to be demanded and then the taxpayer has to be asked to show cause as to why the amount (to be specified) already paid should not be appropriated against the tax demanded. Similarly, if the amount has been paid .....

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