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Checklist for Handling GST Notices U/s 73

June 5, 2024

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1. Service of Notice: Section 169

1.1 The Notices must be served to you by 31-May-2024.
1.2 Notice could be served by sending email or upload on portal. ARR

1.3 Please check Notice tab and Additional Notice tab.

2. DIN
2.1 DIN is mandatory as per CBIC Circular No. 122 and 128
2.2 ARR: DIN is mandatory in few States also
2.3 As per Supreme Court direction DIN is mandatory for State Officers also. You can fight on this also.

  1. Notice must contain all essential details
    3.1 CCE vs Brindavan Beverages (P) Ltd. (2007) 213 ELT 487 (SC)
    3.2 Mehta Pharmaceuticals vs CCE (2003) 157 ELT 105 (Tri-Mum) ARR
    3.3 CCE vs Bhikhalal Dwarkadas (1998) 99 ELT 438 (Tri-Del)
  2. Demand in notice must in within Monetary limit of the officer
    4.1 Pahawa Chemicals (P) Ltd. vs. CCE – 2005 (181) ELT 339 (SC)
    4.2 ARR: Palak Designer Diamond Jewellery Vs. UOI – 2021 – TIOL – 424 – CESTAT – AHM

4.3 Aeon Construction Products Ltd. vs. CCE – 2005 (184) ELT 120 (SC)
4.4 Palak Designer Diamond Jewellery vs. UOI – 2019-TIOL-1756-HC-AHM-CX

    1. 5.Show cause notice shall not be based on assumptions and presumptions
      5.1 Oudh Sugar Mills Ltd. vs. UOI -1978 (2) ELT (J172) (SC): ARR
    1. 5.2 Hindustan Aluminium Corp. Ltd. vs. Supdt. of C.Ex. – 1981 (8) ELT 642 (Del.)

5.3 JBA Printing Inks Ltd. vs. UOI -1980 (6) ELT 121 (Mad)

  1. ARR: A SCN should ideally comprise of the following parts, though it may vary from case to case:
    6.1 Introduction of the case
    6.2 Legal framework

6.3 Factual statement and appreciation of evidences
6.4 Discussion, facts and legal frame work,
6.5 Discussion on Limitation: ARR
6.6 Calculation of duty and other amounts due
6.7 ARR: Statement of charges
6.8 Authority to adjudicate.

This list is based on Master Circular on Show Cause Notice, Adjudication and Recovery: 1053/2/2017- CX. dated 10-Mar-2017 issued by CBEC

  1. Study and Analysis of the SCN
    7.1 Make note of Facts of the Case
    7.2 What is the basis of SCN/Demand

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