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

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) 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

7.3 What Allegations/Charges are levied in the Notice 7.3.1 What are the Nature of allegations 7.3.2 What is the Basis of allegations 7.3.3 What Evidence the Department has to levy these allegations: ARR 7.3.4 Are allegations based on Interpretation of the statutory provisions

7.3.5 Are allegation based on Judgements or AAR/AAAR Ruling 7.3.6 What are the Discrepancies in Records 7.4 What is the Demand and how it is computed 7.4.1 ARR: Classification 7.4.2 Valuation 7.4.3 Exemption Notification 7.4.4 Rate of Tax

8. 𝗗𝗿𝗮𝗳𝘁𝗶𝗻𝗴 𝗥𝗲𝗽𝗹𝘆 𝘁𝗼 𝗡𝗼𝘁𝗶𝗰𝗲 8.1 Brief background of the Assessee 8.2 Narration of the relevant facts 8.3 Chronology of the events/facts: ARR 8.4 Relevant facts leading to the issue of SCN 8.5 Exhibits or Supporting Evidence

8.6 Amount of tax, etc. demanded and other action proposed – statutory provisions invoked 8.7 Gist of the allegations and your Grounds of Defense 8.7.1 Merits of the case 8.7.2 Limitations: Monetary or Time or Territorial Jurisdiction 8.7.3 Computation

8.7.4 Challenge to the penal action and other action proposed 8.8 Favorable Judgment, AAR/AAAR, Notification, Circular, Press Release 9. 𝗕𝗲𝘀𝘁 𝗣𝗿𝗮𝗰𝘁𝗶𝗰𝗲𝘀 𝘁𝗼 𝗗𝗿𝗮𝗳𝘁𝗶𝗻𝗴 𝗥𝗲𝗽𝗹𝗶𝗲𝘀: 9.1 Furnishing of evidence in support of each contention: ARR

9.2 Language should be Simple without Technical jargons or irrelevant terms. 9.3 Conclude the Reply with facts, merits of the case etc 9.4 Link Facts of the case with Legal Precedence 9.5 ARR: Always Request for Personal Hearing

9.6 Drafting of Prayer is most important 9.6.1 Don't just write prayer to conclude the reply. 9.6.2 Prayer is the most important though neglected area of the Replies and Appeals 9.6.3 The prayer should have as many points as many relief you are seeking with this reply

10. Timelines 10.1 Always upload Reply within Time prescribed 10.2 Attend Personal Hearing 10.3 Make note/record of Personal Hearing and visit: ARR 10.4 Do not discuss general problems in GST during your hearing. Stay focused on issues of your case only.

10.5 Request for submission of Additional Documents if needed. ARR 10.6 Maximum 3 adjournments are allowed but use adjournment only in emergency or situation beyond your control. I hope you will find this useful. Abhishek Raja Ram 9810638155 Candidate for NIRC of ICAI: Dec'24