Home GST CBIC Instructs GST Officers to Invent A Process for Elimination of Duplication Notices

CBIC Instructs GST Officers to Invent A Process for Elimination of Duplication Notices

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CBIC Instructs GST Officers to Invent A Process for Elimination of Duplication Notices
CBIC to Remove Duplicate GST Notices from State and Center Dept

To develop an inner methodology desired to eradicate duplicate Items and Providers Tax ( GST ) notices despatched to firms and people already beneath investigation by state items and companies tax authorities is been directed by the Central Board of Oblique Taxes ( CBIC ) to its area officers.

Some cases present that the taxpayers are getting the GST notices through each the Central and State GST departments, as per the experiences. It has been contested earlier than distinct excessive courts. Therefore CBIC to decrease that’s deciding to safe the technique to manage this redundancy.

The Calcutta Excessive Court docket in Raj Metallic Industries & Anr. V.UOI & Ors. continued the issued summons and proceedings began thereunder towards the taxpayer by means of the State GST Authorities because the proceedings had been already due on the similar topic beneath the Central Items and Providers Tax Act, 2017 (the CGST Act). Held that the summons issued is, prima facie, in violation of Part 6(2)(b) of the West Bengal Items and Providers Tax Act, 2017 (“the WBGST Act”)

The Madras Excessive Court docket, within the case of M/s. VGN Initiatives Estates Non-public Restricted v. Assistant Commissioner ( State Taxes ) and others have directed the assessee to reply the Present Trigger Discover (SCN) issued through the State Tax Authority. This order comes as parallel proceedings had been initiated through the State Tax Authorities on an similar drawback already into consideration by the Central Tax Authority.

As per the courtroom if the defects proven within the Present trigger are comparable then they have to be ignored, for such defects no subsequent measure is to be opted towards the assessee since they’re already being addressed through the central tax authority.

As per Part 6(2)(b) of the CGST Act, “the place a correct officer beneath the Central Items and Providers Tax Act has initiated any proceedings on a topic, no proceedings shall be initiated by the correct officer beneath this Act on the identical subject material.”

Equally, the courtroom has furnished the instructions for the simultaneous proceedings carried out by each the Central and State GST departments. Nevertheless the state GST heads don’t utterly undertake know-how, by means of efficient digital record-keeping of investigations, undesirable notices could be prevented, the officers said.

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