Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 9-2-2017 Last Replied Date:- 9-2-2017 – In the course of time the GST Authorities may take various decisions, issued orders, issued summons, notice or other communications to the assessee or other required persons. The service of communication of any sort is to fulfill the requirements of principles of Natural Justice. Serving the same is not enough and the confirmation of receipt of the said communication should be ensured by the issuing authorities. Some sort of notices, orders, summons etc., to be issued or communicated by the proper officers under the provisions of this Act is discussed in this Article as below. Cancellation or revocation of registration Section 26 (4) of the Act provides that the proper officer shall not cancel the registration without giving a notice to show cause and without giving the person a reasonable opportunity of being heard. Section 27 (3) provides that the proper officer shall not rejec
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sis, 90% of the total so claimed, excluding the amount of input tax credit provisionally accepted, in the manner and subject to the conditions, limitations and safeguards as may be prescribed and thereafter make an order for final settlement of the refund claim after the due verification of documents furnished by the applicant. Section 48 (11) provides that where an order giving rise to a refund is the subject matter of an appeal or further proceeding or where any other proceeding under this Act is pending and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue in the said appeal or other proceeding on account of misfeasance or fraud committed, he may, after giving the taxable person an opportunity of being heard, withhold the refund till such time as he may determine. Electronic Commerce Section 56 (9) provides that any authority not below the rank of Joint Commissioner may serve a notice either before or during the course of any proc
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Section 58(1), pass the final order after taking into account such information as may be required for finalizing the assessment. Assessment of non filers of returns Section 60 (1) provides that where a registered taxable person fails to furnish the return required under Section 34 or Section 40, even after the service of a notice under Section 41, the proper officer may proceed to assess the tax liability of the said person to the best of judgment taking into account all the relevant material which is available or which he has gathered and issue an assessment order within time limit specified in Section 67 (8). Assessment of unregistered persons Section 61 provides that notwithstanding anything to the contrary contained in Section 66 or Section 67 where a taxable person fails to obtain registration even though liable to do so, the proper officer may proceed to assess the tax liability of such taxable person to the best of his judgment for the relevant tax periods and issue an assessme
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fund has erroneously been made, or who has wrongly availed or utilized input tax credit, requiring to show cause why he should not pay the amount specified in the notice along with interest payable thereon under Section 45 and a penalty leviable under the provisions of this Act or the rules made there under. Section 66(7) provides that where the proper officer shall, after considering the representation, if any, made by the person chargeable with tax, determine the amount of tax, interest and a penalty equivalent to 10% of tax or ₹ 10,000/- whichever is higher, due from such person and issue an order. Section 67 (1) provides that where any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilized by reason of fraud or willful mis-statement or suppression of facts to evade tax, the proper officer shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to who
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een so paid, the proper officer may serve on the person liable to pay such amount a notice requiring to show cause why the said amount as specified in the notice, should not be paid by him to the credit of the Central or a State Government and why a penalty equivalent to the amount specified in the notice should not be imposed on him under the provisions of this Act. Section 69 (6) provides that the proper officer shall issue an order within one year from the date of issue of the notice. Recovery of tax Section 72 (c) (i) provides that the proper officer may, by a notice in writing, require any person from whom money is due or become due to such person or who holds or may subsequently hold money for or on account of such person, to pay to the credit of the Central or a State Government either forthwith upon the money becoming due or being held, or at or within the time specified in the notice not being before the money becomes due or is held, so much of the money as is sufficient to pa
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mmon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making for any of the purposes of this Act. Power to impose penalty in certain cases Section 88 provides that where the proper officer is of the view that a person is liable o a penalty and the same is not covered under any proceeding under Sections 59, 60, 61, 62, 66, 67, 89 or 90, he may issue an order levying such penalty after giving a notice and after giving a reasonable opportunity of being heard to such person. Confiscation of goods Section 90 (4) provides that no order of confiscation of goods and/or conveyance and/or imposition of penalty shall be issued without serving a notice on such person requiring him to show cause and without giving the person a reasonable opportunity of being heard. First appeal Section 98 (11) provides that the order of the First Appellate Authority disposing of the appeal shall be in writing
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the Appellate Authority Section 119 (2) provides that the order shall be passed within a period of 90 days from the date of filing of appeal. Service of notice Section 159 of the Act provides that any decision, order, summons, notice or other communication under the Act or the rules made there under shall be served by any one of the following methods- by giving or tendering it directly or by a messenger including a courier- to the addressee; or the tax payer; or to his manager; or to agent duly authorized; or to an advocate or a tax practitioner holding authority to appear in the proceeding on behalf of the tax payer; or to a person regularly employed by him on connection with the business; or to any adult member of family residing with the tax payer; or by registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or his authorized agent, if any at his last known place of business or residence; or by sending a communication to his e-mail
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