![]() It shall consist of the background of audit/investigation, action carried out by the department, the course of action taken in furtherance of the investigation, summary of the investigation as well as the omission on part of tax payer as per the statute. However, a standard show cause notice must consist of all the relevant information from the beginning of the investigation/audit till the conclusion of the same. There is no fixed format for show cause notice as per the law. The penal provisions are not attracted if the adequate payment is made either before the show cause is sent, or immediately after the show cause notice within the fixed time limit. Issuance of such a show cause notice is a statutory requirement comes under the adjudication procedure as per the statute whereby the tax payer is being asked to respond within a time limit, as to why he should not be penalized? This pre-emptive stage empowers both the parties to avoid litigations. On default of payment and for recovery of tax, a written notice is show-caused by the tax authorities to the defaulter. In India, the payment of tax is compulsory albeit with certain exceptions and not voluntary. ![]() ![]() The Principle of Natural Justice provides that a person must be made aware of his faults so that he can defend the charges leveled against him. “Only two things in life we cannot escape: Death and Tax” Image Source: Feel free to use this image, just link to This article is written by Sammanika Rawat, a student of 3rd Year, WB-NUJS, Kolkata ![]()
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