Authority regarding action consequential to issuance of Show Cause Notice and for issuance of recurring SCN in case of an enforcement action initiated by the Central authorities against a taxpayer assigned to State and vice versa
GST
Dated:- 21-10-2022
Office of the Goods and Service Tax Council
5th Floor, Tower-II, Jeevan Bharti Bldg.
Connaught Circus, New Delhi
F.No.757/Follow-up/GSTC/2018/8198-19/10/2022
New Delhi, dated 19th October, 2022
OFFICE MEMORANDUM
Subject: Authority regarding action consequential to issuance of Show Cause Notice and for issuance of recurring SCN in case of an enforcement action initiated by the Central authorities against a taxpayer assigned to State and vice versa" -reg.
Varied practi
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ch matters.
2. The matter was deliberated by the GST Council in its 47th meeting, where the Council recommended to clarify the issue as follows:
(i) A taxpayer located within a State is open to enforcement action by both authorities. For example, an enforcement action against a taxpayer, assigned to State tax authorities, can be initiated by the Central tax authorities (and vice versa). In such cases, all the consequential action relating to the case including, but not limited to, appeal, review, adjudication, rectification, revision will lie with the authority which had initiated the enforcement action i.e. the Central tax authorities in the instant case.
Refund in such cases may, however, be granted only by jurisdictional tax authority
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