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TMI BlogValidity of notice/letter issued by Proper OfficerX X X X Extracts X X X X X X X X Extracts X X X X ..... Sir, In one case, the proper officer has issued a notice/letter requiring the registered person to submit all the invoices, e-waybills and bank statements so as to prove the genuineness of the ITC claimed by the registered person. My question is, is such letter/ notice is a valid notice. The said letter/ notice does not contain any provision or section under which such information is asked for. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I feel that such information can be asked only when there is express provision under the law. Say for example Sec 61 of CGST Act which talks about scrutiny of returns. Is it valid to ask such information without valid express provision under the law. The information asked for is much voluminous. As per Sec 160 , once a notice is acted upon, the validity of the same cannot be questioned at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a later date. - Reply By KASTURI SETHI - The Reply = Sh. Krishna Murthy Ji, Does the letter/notice contain DIN ?, If it is so, the letter/notice issued by the department is valid even without mentioning Section or provision.The information called for by the department pertains to return filed by the tax payer. Also see Section 150 of CGST Act . The tax payer whom letter has been issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d is required to comply with in his own interest. The information called for is not beyond GST laws. - Reply By Krishna Murthy - The Reply = Sri KASTURI SETHI Sir, Thanks for your kind response. Sec 150 is about Information Return for which separate Form needs to be notified. This Information Return is on par with Annual Information Return / Specified Financial Transactions Return filed as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per Income Tax Act . To my knowledge, no such return has been notified by the department till date. Even if it is assumed to be notified, the Sec 150 should be made applicable to the class of persons mentioned there in and one particular registered person cannot be asked to furnish details. Please comment Sir. - Reply By KASTURI SETHI - The Reply = What about DIN ? Whether mentioned or not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ? Study more about the meaning and message of Section 150 . - Reply By KASTURI SETHI - The Reply = My Humble Suggestion Submit the docs asked for by the department rather than picking holes in the letter/notice. It is in the interest of the tax payer.It is not artificial advice. To follow or not to follow, that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is your prerogative. - Validity of notice/letter issued by Proper Officer - Query Started By: - Krishna Murthy Dated:- 16-12-2021 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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