GST Notices Scrutiny Assessment Adjudication and Appeals

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Description
We feel immense pleasure in releasing the Second edition of this Book, “How to handle GST Notices, Scrutiny, Assessment, Adjudication and Appeals", and expressing our gratitude to the esteemed readers for their response, support and confidence in our other Books. We are grateful to the Readers for their valuable suggestions.
Adjudication is a quasi-judicial function of the departmental officers of the Central Board of Indirect Taxes and Customs (CBIC). Through the process of issue of Show Cause Notice (SCN) and its adjudication, the department seeks to ensure that no revenue loss is caused by contravention of applicable laws and rules, which may result in non/short payment of tax, erroneous refunds, irregular availing of input tax credit etc. It is mandatory that a SCN is issued if the department contemplates any action prejudicial to the assessee. The SCN would detail the provisions of law allegedly violated and ask the noticee to show cause why action should not be initiated against him under the relevant provisions of the Act/Rules. Thus, an SCN gives the noticee an opportunity to present his case.
In its 53rd Meeting held on 22 June 2024, the GST Council has taken number of steps to simplify the provisions, to give relief to the taxpayers in interest and penalty due to non-compliance in the initial years of the implementation of GST and to clarify various aspects. Section 128A has been inserted in the CGST Act through the Finance (No. 2) Act, 2024 to waive interest and penalties for demand notices and order issued under sec 73 of the CGST Act (i.e. the cases not involving fraud, suppression or wilful misstatement, etc.) for the financial years 2017-18, 2018- 19 and 2019-20, if the full tax demanded is paid upto 31.03.2025.
Presently, two separate sections of the CGST Act, namely sec 73 and sec 74, deal with cases where charges of fraud, suppression, wilful misstatement etc. are not involved, and cases where said charges are involved, respectively. In order to simplify the implementation of those provisions, both these sections have been merged through a new section 74A, which would provide for a common time limit for issuance of demand notices and orders in respect of demands for the FY 2024-25 and onwards. Also, the time limit for the taxpayers to avail the benefit of reduced penalty, by paying the tax demanded along with interest, has been increased from 30 days to 60 days.
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Table of Contents
PART-A PREAMBLE AND MAJOR LITIGATIONS
A1. Concepts and Framework of GST
A2. Major litigation areas in the GST
PART-B SCRUTINY AND ASSESSMENT
B1. Scheme of Assessment
B2. Provisional Assessment
B3. Scrutiny of Returns
B4. Non-filer of Returns
B5. Assessment of Unregistered Persons
B6. Summary Assessment
B7. Assessment related Provisions & Forms
PART-C SHOW CAUSE NOTICE UNDER SEC 73/74
C1. SCN under sec 73/74 - Scope, Circumstances and Time Limit
C2. SCN under sec 73/74- Voluntary Payment
C3. SCN under sec 73/74-Defense and Replies
C4. SCN under sec 73/74 - Adjudication
C5. Tax collected but not paid
C6. SCN under sec 73/74 - Practical aspects
C7. SCN under sec 73/74 related Provisions
C8. Amendments by the Finance Act, 2024 - SCN and Amnesty Scheme.
PART-D SUMMONS AND OTHER NOTICES
Summons under the GST
Other Notices under the GST.
PART-E APPEALS
Appeals under the GST
Sample Appellate Documents
Partical Aspect-Appeals
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Author Details
Sandeep Garg, CMA, FCA, a graduate from Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for more than 30 years.
He has co-authored a number of books in past more than 20 years.
Amongst others, his well-recognized books are: -
Delhi VAT Ready Reckoner
Hand Book for NGOs and NPOS
Migration to GST-Enrolment, Transition and Safeguards
Goods under Sales Tax Laws
GST Laws Manual - Acts, Rules and Forms, 2017
Guide to GST on Services - HSN Code wise taxability of all services
Handbook of GST in India
GST Refund - A Practical Guide
GST-Law, Practice and Procedure (In Two Volumes)
He has vast experience in the field of indirect taxation, GST process review and implementation. The NIRC of the I.C.A.I. conferred upon him the Award for Exemplary Services for authoring books in the year 2000.
He has also presented papers and contributed as faculty in training programs at various forums.
Adv. (CA) Rakesh Garg, a graduate of Shri Ram College of Commerce, Delhi and member of the Institute of Chartered Accountants of India, has been in profession for almost 40 years and has specialization in Sales Tax, VAT, Service Tax, and GST.
He has authored a number of books during the last more than 20 years. His first book "Law of Sales Tax on Works Contract in Delhi" was
released in 1999. Amongst others, his well-recognized books are: -
·Delhi VAT Ready Reckoner
Concepts of Central Sales Tax
Goods under Sales Tax Laws
Service Tax Ready Reckoner
Migration to GST - Enrolment, Transition and Safeguards
GST Laws Manual - Acts, Rules and Forms, 2017
Guide to GST on Services - HSN Code wise taxability of all services
Handbook of GST in India
GST Refund - A Practical Guide
GST Law, Practice and Procedure (In Two Volumes)
These books have not only been referred extensively by the business community and professionals but also appreciated by the Government Taxation Departments.
For several years, he has been an advisor and convener of Indirect Tax Study Circle of N.I.R.C. of the I.C.A.I., who has also conferred upon him the Award for Exemplary Services for authoring books and contributing as faculty in seminars.
He has presented papers on Sales Tax/VAT and Service Tax in countless meetings with Professionals, Corporates, CII and other Trade Associations; and contributed as faculty in training programs organized by the Revenue Departments for its officers.