Checklist for Handling GST Notices U/s 73

𝗖𝗵𝗲𝗰𝗸𝗹𝗶𝘀𝘁 𝗳𝗼𝗿 𝗛𝗮𝗻𝗱𝗹𝗶𝗻𝗴 𝗚𝗦𝗧 𝗡𝗼𝘁𝗶𝗰𝗲𝘀 𝗨/𝘀 𝟳𝟯 𝗳𝗼𝗿 𝗙𝗬 𝟮𝟬𝟭𝟵-𝟮𝟬

1. 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗼𝗳 𝗡𝗼𝘁𝗶𝗰𝗲: 𝗦𝗲𝗰. 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.

3. 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)

4. 𝗗𝗲𝗺𝗮𝗻𝗱 𝗶𝗻 𝗡𝗼𝘁𝗶𝗰𝗲 𝗺𝘂𝘀𝘁 𝗯𝗲 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

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
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)

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

6. 𝗦𝘁𝗿𝘂𝗰𝘁𝘂𝗿𝗲 𝗼𝗳 𝗦𝗖𝗡
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

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