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TMI BlogSubject-wise issuance of separate notices to the same taxpayer under sections 73 and 74 of the KSGST Act, 2017 – Instructions issuedX X X X Extracts X X X X X X X X Extracts X X X X ..... File No. SGST/5087/2023-PLC11 date : 09-10-2023 Circular No: 16/2023 Sub: Subject-wise issuance of separate notices to the same taxpayer under sections 73 and 74 of the KSGST Act, 2017 Instructions issued reg. In exercise of powers conferred under section 168 of KSGST Act 2017, the following circular instructions are issued to bring out uniformity in issuing notices while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, 2017 (Central Act 12 of 2017) has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter. . Similarly, Section 6(2)(b) of the Central Goods and Services Tax Act, 2017 reads as where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in subject matters identified therein may not .satisfy the conditions of Section 74, especially the definition of suppression as per Explanation 2 to Section 74, whereas some others may satisfy the conditions of Section 74. This situation may arise when action is initiated under relevant provisions of the Act in Audit/Intelligence/Tax Payer Services verticals. 5. Under these circumstances, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther, it is also seen that the process of closure of proceedings in Section 73 and 74 speaks of conclusion at the notice level and not at the subject matter level. For instance, a notice issued under section 73(1) is concluded entirely in section 73(8), rather than on a specific subject matter within that notice. Similar situation exists in Section 74. Therefore, the subject matters that fall un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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