9911796707
TMI BlogTNGST Act, 2017- Conduct of inspection under section 67 of the Act- Power to adjudicate as a result of inspection- Certain instructionsX X X X Extracts X X X X X X X X Extracts X X X X ..... Taxation) dated 31-5-2019. In the circular second cited above, it has been instructed that the officers of the intelligence wing have been permitted to exercise the powers vested in section 62,63,64,73 and 74 of the TNGST Act, 2017 in respect of cases inspected by the said officers. 2) This has been examined again at great length. There are certain issues arising out of such empowerment of officer who concluded inspection to raise demand as adjudication officer. In order to demarcate the functions of inspection and adjudication independently without influence from each other, the instructions issued in the circular second cited is withdrawn with immediate effect. 3) The following guidelines are issued for conducting inspection, evolving pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... detailed report on the findings of inspection conducted by him/her. Thus, the inspecting officer as stipulated in Circular No.10/2019 (Q1/17253/2019) dated 31-5-2019 has to submit his/her report with specific findings of each item of discrepancies/defects noticed quantifying the amount of turnover, tax and penalty to the Deputy Commissioner/Joint Commissioner of Intelligence Wing concerned. 5.2) On receipt of the inspection report from the inspecting officers, the Joint Commissioner should examine the same with the defects noticed in the IF approved. They have to see whether all the issues to be examined as contained in the IF, have been examined and discussed in the said inspection report and on satisfying the same, the inspection report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall issue show cause notice under section 73/74, as the case may be, without mentioning the correspondence details received from the Intelligence wing within 15 days from the date of receipt of the inspection report. Though the show cause notice must contain the details of inspection report, it should not be merely reproduction of the same. 7) The jurisdictional proper officer shall afford personal hearing wherever the taxpayer requests or where adverse decision is to be taken and the provisions contained in section 75 of the Act should be strictly adhered to while passing adjudication order under section 73 or 74 of the Act. 8) If the proper officer finds that any of the proposals contained in the show cause notice issued, based on inspe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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