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- Jurisdiction- The notice should be from the proper jurisdictional officer. You are not required to make a reply to a notice sent without a jurisdiction.
- Is time-barred? – In case notice is time-barred you are not required to bother it. The time limit in case of section 73 is three years minus 3 months and for section 74 is 5 years minus 6 months. Any notice after such date will be time-barred.
- Speaking- The notice should be a speaking notice. It should elaborate the default of the taxpayer along with sections and sources of information. A notice without detailed information is not a valid notice.
- Quantification- There should be a quantification of liability in the notice. If the quantification is not given, it is not a proper notice.
- Time and place for hearing- The principles of natural justice provide for the right of hearing to every noticee. The notice should clearly indicate the time a place for the hearing.
- A matter can’t be adjudicated twice- If any proceedings in case of a matter are already done, a notice can be issued twice for the same thing. Recently the Delhi deptt clarified that if any proceedings of audit or scrutiny are already completed in case of any amount, a notice can’t be sent again for the same matter.
- service of notice- The notice should be served properly. It should reach the taxpayer before the date of reply is mentioned in the notice. Also, the time given for the reply of notice should also be appropriate.