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GST in India follows a self-assessment regime, with various assessments (provisional, scrutiny, best judgment) and audits to verify compliance and ensure accurate tax reporting by taxpayers.
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Show Cause Notices (SCNs) initiate adjudication for alleged tax defaults, requiring taxpayer responses, hearings, and resulting in orders that confirm, modify, or reject tax demands.
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Taxpayers can appeal adjudication orders to the First Appellate Authority within three months, subject to pre-deposit of tax and penalties, with the authority able to confirm or annul decisions.
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Further appeals go to the GST Appellate Tribunal (GSTAT), which reviews cases, allows cross-appeals, and has powers to summon evidence, issue orders, and enable e-filing and hybrid hearings.
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Revisionary proceedings allow Commissioners to review improper orders within three years, while final appeals on legal questions can be made to High Courts and the Supreme Court.
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