Kerala State Goods & Services Tax Act, 2017 -- Exercising due diligence for issuance of notices under Section 73/74 of SGST Act and timely completion of adjudication thereof- instructions issued-

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..... E-mail: [email protected] Ph: 0471-2785230 , Dated: 23 -0 3-2024 Circular No. 03/2024 Sub : Kerala State Goods Services Tax Act, 2017 -- Exercising due diligence for issuance of notices under Section 73/74 of SGST Act and timely completion of adjudication thereof- instructions issued-reg: Ref: Office Memorandum in File No. 220/Misc-Issues (States) GSTC/2021-Part (2) dated 01/03/2024 o .....

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..... n of facts may not only result in avoidable litigation in the future, causing inconvenience to taxpayers, but may also result in increased burden on the adjudicating officers as well as the appellate authorities. It may also compromise the quality of subsequent adjudication and appellate orders. ll. Further, the time limits for issuance of adjudication orders u/s 73(10) for FY 2017-18, 2018-19, 20 .....

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..... he SGST Act for the Financial Year 2019-20 are completed well in time (31st May 2024) and any decision to issue Show Cause Notice is taken only after providing an opportunity to the taxpayers to explain their case by giving sufficient time and after full appreciation of the facts of the case taking into consideration the explanation/response of the taxpayers, if any. The district/ zonal authoritie .....

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..... ines. (b) Considering large number of Show Cause Notices being issued during the year 2023, especially for FY 2017-18, FY 2018-19 and FY 2019-20, field officers need to be sensitized to dispose of these demand notices by way of issuance of adjudication orders in a timely manner, (c) Principles of natural justice should be duly followed and quality of the adjudication orders should also be ensured .....

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