CBIC Circular No. 258/04/2026-GST Mandates Reasoned Orders and Evidence-Based Demands on Adjudication and Appeals

The circular reinforces that tax demands cannot rest on vague notices, mechanical allegations of suppression or non-speaking orders. Fraud-based proceedings require evidence of intent to evade tax, while adjudication must address the taxpayer’s evidence and submissions. It also clarifies procedural safeguards governing parallel proceedings, rectification and appellate scrutiny.