DETENTION, SEIZURE AND RELEASE OF GOODS AND CONVEYANCES IN TRANSIT
DEMANDS AND ADJUDICATION
8.3.17
PROVISIONAL ATTACHMENT AND RECOVERY OF DUES
APPENDIX
APPENDIX
APPENDIX
APPENDIX
APPENDIX
APPENDIX
CHAPTER
6.1 DEMAND OF TAX UNDER SECTION 73audi alteram partem guidelines (File No. CT/1444/2021- C9 dated 22-2-2021)
6.1.1 Situations covered
6.1.2 Show cause notice mandatory
Valerius Industries Union of India
V.R.S. Traders Asstt. Commissioner (State Taxes)
Vinman Constructions Ltd. State of Jharkhand
Pushpam Reality State Tax Officer -
Tanay Creation State of Gujarat-
vision not valid a
Non-compliance of any specified provisions in the GST Act or the Rules
K.U. Niyas Asstt. Commissioner of SGST Department, Perumbavoor
Dayamay Enterprise State of Tripura
6.1.4 Silent show cause notice not sustainable
Sahibabad Printers Addl. Commissioner CGST Appeals
6.1.5 Monetary limits for issuance of SCN and adjudication
Circular No. 31/05/2018 - GST dated 9-2-2018
vide
6.1.6 Invocation of writ jurisdiction at SCN stage
Karnataka Power Transmission Corpn. Ltd. Pr. Commr. of C. Ex., Bengaluru -
6.1.7 SCN in violation of natural justice - Writ remedy available -
Navneet R. Jhanwar State Tax Officer -
Summary of SCN and order on the same dayBalaji Traders State Tax
Officer
6.1.8 SCN cannot be issued to reagitate settled issues
Union of India Vicco Laboratories
Commr. of C. Ex., New Delhi India Thermit Corpn. Ltd.
6.1.9 SCN cannot be issued to legal heirs of deceased when provision therefor absent
Shabina Abraham Collector of Central Excise and Customs -
6.1.10 Show Cause Notice must not pre-judge the issue
Oryx Fisheries (P.) Ltd. Union of India
6.1.11 Person to whom SCN is not issued cannot be proceeded against
Pankaj Gandhi Commissioner of Customs, New Delhi
Sundaram Textiles Ltd. Commissioner of C. Ex., Tirunelveli
Collector of Customs, Cochin Trivandrum Rubber Works Ltd.
6.1.12 Mention of wrong section may not be fatal to SCN
Lvr & Dong-In Stone Ltd. Collector of Customs, Madras
Commissioner of Service Tax, Service Tax Commissionerate Peoples Choice
Impex Commissioner
Collector of Central Excise Pradyumna Steel Ltd. -
Commissioner of C. Ex., Tiruchirappalli Super Spinning Mills Ltd.
6.1.13 Issue not raised in SCN cannot be agitated later -
Commissioner of Central Excise Tata Tech Ltd
Para 6.1 -
Ecom Express (P.) Ltd. Commissioner Commercial Taxes
6.1.14 SCN must be unambiguous
United Telecoms Ltd. Commissioner of Service Tax, Hyderabad
Mechanical SCN invoking suppression, etc., for mismatch issue not sustainable
NKAS Services (P.) Ltd. State of Jharkhand -
Arcelormittal Nippon Steel India Ltd. Asstt. Commissioner
6.1.15 Unsigned SCN - Proceedings void ab initio
S.P.S. Steels Rolling Mills Ltd. Commissioner of C. Ex., Bolpur
void ab initio
6.1.16 Orders and communication from the department is not SCN
Metal Forgings Union of India -
6.1.17 Internal order of department is not SCN Commissioner of Central Excise, Haldia Krishna Wax P. Ltd.
Minimum of 30 days’ time to be given for filing reply to GST notices-
AUTHOR : G. GOKUL KISHORE, R. SUBHASHREE
PUBLISHER : TAXMANN
DATE OF PUBLICATION : SEPTEMBER 2024
EDITION : 3RD EDITION
ISBN NO : 9789364557665
NO. OF PAGES : 452
BINDING TYPE : PAPERBACK
This book addresses the growing jurisprudence under GST law, which mirrors many principles and legal precedents from pre-GST laws. It consolidates statutory provisions, departmental instructions, and emerging legal commentary on key issues like inspection, search, summons, seizure, detention, audit, appeals, and recovery of dues.
This book will be helpful for taxpayers, departmental officers, members of the bar & bench, professionals and the judiciary.
The Present Publication is the 3rd Edition, amended by the Finance (No. 2) Act, 2024. It covers the recommendations of the 54th GST Council Meeting and is authored by Dr G. Gokul Kishore & R. Subhashree, with the following noteworthy features:
• [Comprehensive Jurisprudence & Legal Framework] Detailed analysis of statutory provisions and case law, including inspection, search, seizure, and prosecution, while highlighting how pre-GST principles influence current matters
• [Detailed Statutory Commentary] Step-by-step commentary on GST provisions, covering powers of tax officers, taxpayer rights, and key procedures like show cause notices, adjudication, and appeals, with references to judgments and instructions
• [Appeals & Revisions Process] In-depth exploration of the appeals and revisions process, detailing the absence of a GST Appellate Tribunal and guidance on seeking relief through High Courts
• [Comprehensive Appendices & Procedural Guidelines] Includes appendices with departmental guidelines, instructions on detention, provisional attachment, and SOPs for enforcement actions, serving as standard references for practitioners