10/29/2023 0 Comments Service tax show cause notice format![]() With the introduction of GST law, Board has consistently expressed its desire and resolve that it is of utmost importance to dispose the legacy matters related to Central Excise and Service Tax regime as expeditiously as possible. (v) In certain cases, the records/files pertaining to adjudication have not been produced before Audit Party.ģ. ![]() (iv) Periodical review of call book cases has not been done. (iii) Adjudication orders have not been issued within stipulated period after completion of personal hearings. ![]() (ii) There is inordinate delay in adjudication. (i) Draft SCNs have been found pending for issuance. 01 of 2021 on Show Cause Notices and adjudication process in CBIC has made certain observations regarding issuance of SCNs and disposal of adjudication matters including call book cases. 5.1 to 5.18 of chapter V of Audit report no. 01 of 2021 on SCNs and adjudication process in CBIC regarding.Īudit para no. All Principal Commissioners/ Commissioners of CGST, Central Excise and Service Tax All Principal Chief/ Chief Commissioners of CGST, Central Excise and Service Tax Ģ. Central Board of Indirect Taxes and Customsġ.
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