GENERAL CONTENT WHICH SHOULD BE PART OF NOTICE

• The statutory provision and the period for which the proposed action is contemplated.
• The records or evidence which is relied on by the assessing authority for the proposed action has to be invariably marked and referenced.
• The self-declaration, if any, made by the assessee to the department which is sought to be disapproved or disagreed by the assessing authority has to be stated.
• Detailed analysis of evidences/ records based on which the proposed action is sought to be made.
• Conclusion of the assessing authority based on the analysis as stated above.
• Arithmetic as well as logical calculation resorted by the assessing authority to arrive into the liability proposed has to be provided with reasonable clarity
• If any additions or estimations based on the best judgement of assessing authority is made, the special circumstances and reasons which warrants such additions or estimation has to be spelt out.
• The quantum of additions or estimation should have a realistic bearing on the nature of irregularly detected, size of business etc.
• The tax payer should be afforded with reasonable time, a minimum of 15 days to show cause against the proposal.
• The request of the tax payer for perusal/obtaining copies of the documents or records relied by the authority for making such proposal shall be considered and allowed. Copies of documents relied on which can be given, should be given along with the notice itself so as to avoid any delay.
• The request for cross examination of the witnesses, if any, should be considered judiciously and decided upon.
• On completion of the above limit, an opportunity of being heard in the matter shall also be given.
• Requests for adjournment of time and hearing should be granted based on the merit of such requests.
• The authority should avoid unnecessary imputations which are not cardinal to the matter beforehand. He should be factual in his findings. Such unnecessary imputations would prejudice or vitiate the entire proceedings.

Types of Notices under GST :

• Scrutiny of Returns
• Assessment of Non Registered Person
• Assessment of Unregistered Person
• Summary Assessment
• Departmental Audit