As GST settle in are a day to day life, and taxpayers get ready to upload all there returns. That is soon to be followed by the Assessment and appeal proceedings. A presentation of all you need to know about the dispute resolutions-appeals and revisions, demand and recovery. Also, in particular slides added the funny side of the provisions(red).
The document discusses customs and sales tax procedures in Pakistan. It describes how an aggrieved party can refer a case to the High Court within 90 days if unsatisfied with a ruling from the Appellate Tribunal. The High Court will then hear the case and issue a judgment. It also describes an alternative dispute resolution process where a committee appointed by the Federal Board of Revenue can resolve disputes between registered persons and the tax authorities within 90 days to avoid lengthy legal proceedings.
Workshop on Understanding the Amended law of Service Tax dated 29.08.2014 Ses...Agarwal sanjiv & Co
This document summarizes the key aspects of the adjudication process for service tax demands in India. It covers topics such as:
- Triggers for issuing a show cause notice (SCN) by the department
- Contents and timing of SCNs
- Handling and responding to SCNs
- The adjudication process and principles of natural justice
- Issuance and characteristics of the adjudication/demand order
- Consequences and options after the adjudication order
It provides details on the demand confirmation process, recovery proceedings, relevant dates, monetary limits of officers for adjudication, and principles like speaking orders and de novo adjudication. Overall, the document offers a comprehensive overview of the
This document summarizes sections 263 and 264 of the Income Tax Act which deal with revision of orders by the Commissioner. Section 263 allows revision of orders prejudicial to revenue within 2 years, while section 264 allows revision in favor of the assessee within 1 year. The Commissioner can revise orders passed by assessing officers and other subordinate authorities if they are erroneous and prejudicial to revenue interests (section 263) or not prejudicial to the assessee (section 264). Reasonable opportunity of being heard must be provided in both cases.
Assessments Audit Penalties and Prosecution under GST LawAmit Mundhra FCA
This presentation covers the provisions related to assessments, audit, penalties, prosectuion and show cause notice provisions under GST laws updated upto 31-05-2017
Adjudication and Appeals provisions under GST. Includes provisions as per Chapter XVIII of CGST Act, 2017 together with Chapter XIII of CGST Rules, 2017.
Objectives & Agenda :
This webinar shall throw some with regards to the revision and rectification of orders passed by the income tax authorities. It shall look upon the orders which cannot be revised. This webinar shall also explain the procedure involved in the revision of an order.
Workshop on Understanding the Amended law of Service Tax dated 29.08.2014 Se...Agarwal sanjiv & Co
This document summarizes information presented in a workshop on service tax laws and procedures in India. It discusses the processes of enquiries, summons, audits, and show cause notices that the tax authorities can initiate. It provides details on who can conduct enquiries and audits, how taxpayers should respond to summons, and the potential outcomes of these actions, which include further investigation, issuance of show cause notices, searches and seizures, and prosecution.
Workshop on Understanding the Amended law of Service Tax dated 03.09.2014 Ses...Agarwal sanjiv & Co
This document summarizes information about enquiries, audits, and show cause notices in service tax. It discusses who can initiate enquiries, what to do if enquired, and potential outcomes which include further investigation, departmental audit, special audit, or issuance of a show cause notice. The document also covers summons, describing them as a tool to conduct enquiries when taxpayers do not cooperate. It provides guidance on how to properly handle a summons.
The document discusses customs and sales tax procedures in Pakistan. It describes how an aggrieved party can refer a case to the High Court within 90 days if unsatisfied with a ruling from the Appellate Tribunal. The High Court will then hear the case and issue a judgment. It also describes an alternative dispute resolution process where a committee appointed by the Federal Board of Revenue can resolve disputes between registered persons and the tax authorities within 90 days to avoid lengthy legal proceedings.
Workshop on Understanding the Amended law of Service Tax dated 29.08.2014 Ses...Agarwal sanjiv & Co
This document summarizes the key aspects of the adjudication process for service tax demands in India. It covers topics such as:
- Triggers for issuing a show cause notice (SCN) by the department
- Contents and timing of SCNs
- Handling and responding to SCNs
- The adjudication process and principles of natural justice
- Issuance and characteristics of the adjudication/demand order
- Consequences and options after the adjudication order
It provides details on the demand confirmation process, recovery proceedings, relevant dates, monetary limits of officers for adjudication, and principles like speaking orders and de novo adjudication. Overall, the document offers a comprehensive overview of the
This document summarizes sections 263 and 264 of the Income Tax Act which deal with revision of orders by the Commissioner. Section 263 allows revision of orders prejudicial to revenue within 2 years, while section 264 allows revision in favor of the assessee within 1 year. The Commissioner can revise orders passed by assessing officers and other subordinate authorities if they are erroneous and prejudicial to revenue interests (section 263) or not prejudicial to the assessee (section 264). Reasonable opportunity of being heard must be provided in both cases.
Assessments Audit Penalties and Prosecution under GST LawAmit Mundhra FCA
This presentation covers the provisions related to assessments, audit, penalties, prosectuion and show cause notice provisions under GST laws updated upto 31-05-2017
Adjudication and Appeals provisions under GST. Includes provisions as per Chapter XVIII of CGST Act, 2017 together with Chapter XIII of CGST Rules, 2017.
Objectives & Agenda :
This webinar shall throw some with regards to the revision and rectification of orders passed by the income tax authorities. It shall look upon the orders which cannot be revised. This webinar shall also explain the procedure involved in the revision of an order.
Workshop on Understanding the Amended law of Service Tax dated 29.08.2014 Se...Agarwal sanjiv & Co
This document summarizes information presented in a workshop on service tax laws and procedures in India. It discusses the processes of enquiries, summons, audits, and show cause notices that the tax authorities can initiate. It provides details on who can conduct enquiries and audits, how taxpayers should respond to summons, and the potential outcomes of these actions, which include further investigation, issuance of show cause notices, searches and seizures, and prosecution.
Workshop on Understanding the Amended law of Service Tax dated 03.09.2014 Ses...Agarwal sanjiv & Co
This document summarizes information about enquiries, audits, and show cause notices in service tax. It discusses who can initiate enquiries, what to do if enquired, and potential outcomes which include further investigation, departmental audit, special audit, or issuance of a show cause notice. The document also covers summons, describing them as a tool to conduct enquiries when taxpayers do not cooperate. It provides guidance on how to properly handle a summons.
The document discusses various aspects of demand and recovery of tax under the GST regime in India, including:
1) Key legal provisions around determination of tax, interest, and penalties in cases of non-payment, short payment, erroneous refunds or wrong availment of input tax credit.
2) The procedures for issuing show cause notices, admitting representations, and ultimately passing an order determining tax liability.
3) Modes of recovery of outstanding tax dues like deducting from refunds/drawbacks, detention and sale of goods, and recovery as arrears of land revenue.
4) Timelines and forms prescribed for different steps in the demand and recovery process.
The document discusses various provisions related to assessment under the GST law:
- Self-assessment is done by every registered person for a tax period as per Section 59.
- Provisional assessment allows payment of tax provisionally along with a bond and security until final assessment as per Section 60.
- Scrutiny of returns involves verification of correctness of returns filed by the proper officer as per Section 61.
- Best judgment assessment can be done by the proper officer for non-filers of returns within 5 years as per Section 62.
- Assessment of unregistered persons liable to pay tax can also be done based on best judgment as per Section 63.
- Summary assessment with
The document discusses various aspects related to filing an appeal under the Income Tax Act of 1961. It begins by defining an appeal as the examination of a lower court's decision by a higher court. It then outlines the different stages of an appeal process, starting with the first appeal to the Commissioner of Income Tax (Appeals), then the Income Tax Appellate Tribunal, High Court, and Supreme Court. The document provides details on the relevant rules regarding appeals, circumstances for producing additional evidence, important points to consider when filing an appeal, and guidelines for effective representation before appellate authorities.
Is the mention in assessment order a condition to stop initiation of reassess...D Murali ☆
(i) The document discusses the scope for reopening an income tax assessment under section 147 when an assessment has already been completed under section 143(3).
(ii) It summarizes a Delhi High Court ruling that established conditions for validly initiating reassessment proceedings, including that the assessing officer must form a prima facie opinion of under-assessment based on records.
(iii) It analyzes situations where reassessment would amount to a change of opinion versus situations where new information emerges, and notes a dissenting opinion that held reassessment should not be allowed if full particulars were originally provided.
Self-assessment, provisional assessment, scrutiny of returns, assessment of non-filers and unregistered persons, and summary assessment are the main types of assessments under the Act. The proper officer may conduct audit of registered persons to verify correctness of returns filed. Special audit can also be ordered if the officer feels value or credit availed requires further verification. Audit report findings can initiate proceedings for recovery of short paid tax or erroneously claimed credits.
S. 147 no change of opinion if ao does not specifically apply his mind usha...softdynamite
The document is a judgment from the High Court of Delhi regarding substantial questions of law referred to a Full Bench pertaining to the interpretation of Section 147 of the Income Tax Act, 1961 dealing with reopening of assessments. The 3 questions referred relate to the meaning of the term "change of opinion" and whether reassessment can be valid if there was full disclosure originally or if the Assessing Officer did not raise any queries on a particular issue. The Full Bench provides context on the term "opinion" and examines the conditions for reopening an assessment under Section 147. It also discusses conflicting views on whether only the assessment order can be referred to in determining change of opinion or other factors can also be considered.
Provisions related to Assessment, Audit, Demand and Recovery under GSTGST Law India
Find out the detailed explanation of the provisions related to Assessment, Audit under the dual GST Law for the efficient tax administration from the presentation. Give it a read and we would love to know your feedback!
The document discusses key amendments made to the Arbitration and Conciliation Act through the Arbitration and Conciliation (Amendment) Act, 2015.
Some of the key changes include: expediting the settlement of disputes by imposing timelines for arbitrator appointments and awards; empowering arbitrators to grant interim measures of protection; introducing provisions around arbitrator independence and impartiality; removing the automatic stay on enforcement of arbitral awards; and introducing a model fee structure for arbitrators.
The amendments aim to make arbitration in India more party-friendly, reduce court interference, and promote India as a hub for international commercial arbitration.
The document discusses the powers of inspection, search, seizure, and arrest granted to tax officers under the CGST Act, 2017. It outlines that proper officers have the authority to (1) inspect business premises, warehouses, and means of transporting goods if they suspect tax evasion, (2) search and seize goods, documents, or other items useful for tax proceedings if concealed in any place, and (3) arrest individuals suspected of tax offenses. The powers aim to safeguard tax collection and ensure compliance with tax laws by allowing officers to inspect records, audit businesses, and summon individuals or documents as part of investigations.
Show Cause Notices, Adjudication & Introduction to Appeals under GSTGST Law India
This presentation gives a detailed information on show cause notices, reply to SCN, identification of deficiencies in SCN, the scope of writ, the procedure for adjudication under GST and lastly how to file appeal - drafting, its effect, and remedy.
The document provides information on appeal procedures under the Indian Income Tax Act. It defines an appeal as an application to a higher court to reverse a lower court's decision. The Commissioner of Income Tax (Appeals) is the appellate authority for appeals against orders from the Assessing Officer. The timeline to file an appeal is 30 days from the date of the order. Appeals can also be made to the Income Tax Appellate Tribunal and higher courts on certain orders.
Types of Assessment in GST-
Self Assessment
Provisional Assessment
Scrutiny of Returns
Assessment of Non-filers
Assessment of Unregistered persons
Summary Assessment
code of criminal procedure section 115 cpc revisionAshan Thind
This document provides an overview of Section 115 of the Indian Code of Civil Procedure, which allows for revision of cases in the High Court. The key points are:
1. Section 115 allows the High Court to revise cases from subordinate courts where no appeal is permitted, if the subordinate court exercised improper jurisdiction, failed to exercise proper jurisdiction, or acted illegally or with material irregularity.
2. Revision is meant for correcting errors of jurisdiction or procedure, not reexamining facts. It is pursued when no appeal is available and there is a clear error in the lower court's order.
3. The grounds for revision under Section 115 are if the lower court exercised powers not granted by law, failed to exercise proper
The document discusses various aspects that must be followed regarding charge sheets in departmental disciplinary proceedings against government employees. Some key points include:
- The charge sheet must be clear, precise and contain full particulars of the alleged misconduct.
- It must be issued by the competent disciplinary authority and served properly to the charged officer.
- Amendments to the charge sheet are allowed before the inquiry begins but major changes require a fresh charge sheet.
- The charge sheet and entire proceedings must be conducted carefully and in accordance with rules to avoid mistakes with serious consequences.
If you face any problem regarding the research then you can communicate with me and I would appreciate your comments.
E-mail: devendrasrivastava36@gmail.com
divyashreenandini@gmail.com
Io,po and dh do's & don'ts and role in inquiry under D&ARMohandas Poonthiyil
The document provides guidance for Inquiry Officers, Presenting Officers, and Defence Helpers on their roles and responsibilities in departmental disciplinary proceedings. It outlines principles like natural justice, reasonable opportunity, and timeframes for inquiries. It discusses the purpose of inquiries, model procedures, and important dos and don'ts for completing inquiries expeditiously while protecting the charged officer's rights.
This document discusses the different types of assessments under the Goods and Services Tax (GST) in India. It defines assessment and describes the key types as self-assessment, provisional assessment, re-assessment, best judgment assessment, and summary assessment. For each type, it provides details on the procedures involved, including applicable forms, timelines for orders, and treatment of interest in case of underpayment or overpayment of taxes. The document summarizes the different assessment scenarios and procedures to help taxpayers and officers understand their obligations and processes under GST.
The document examines the circumstances under which a court will order the removal of a trustee according to the laws of various Australian states and territories. It discusses that statutes generally give courts the power to remove trustees and appoint new ones if it is expedient and in the interests of beneficiaries. Courts are given discretion to remove trustees who are convicted of crimes, bankrupt, dissolved corporations, or deemed undesirable for any reason.
The document provides an overview of disciplinary procedures and rules (D&A Rules) for railway employees in India. It discusses topics like:
- Forms and authorities involved in disciplinary actions
- Grounds and process for suspension of employees
- Types of penalties under D&A Rules
- Principles of natural justice as per the Indian constitution
- Process for issuing a charge sheet
- Procedures for conducting disciplinary inquiries
- Situations where an inquiry may not be necessary
- Tactics sometimes used to delay disciplinary proceedings
The document is intended as a reference for understanding D&A Rules and properly handling disciplinary cases and inquiries against railway employees according to due process.
Workshop on Understanding the Amended law of Service Tax dated 03.09.2014 Ses...Agarwal sanjiv & Co
This document summarizes the key aspects of the adjudication process for service tax demands in India. It discusses the triggers for issuance of a show cause notice, the contents and timing of show cause notices, the handling and adjudication of show cause notices, and the consequences after an adjudication order is issued. The presentation covers the demand determination process, principles of natural justice that must be followed, requirements for a valid adjudication order, and jurisdictional limits for different tax officers to adjudicate cases involving certain demand amounts.
GST rules for Assessment, inspection, seizue, arrest.pptx.pdfGauravSharma214068
This document provides an overview of the rules for inspection, search, seizure and arrest under the GST laws. It discusses the powers of inspection, search and seizure that can be exercised by proper officers if they have reason to believe tax has been evaded. It outlines the process for seizure of goods and documents, release of seized goods, and disposal of perishable goods. The document also discusses the powers of inspection and arrest, summons, and access to business premises that tax authorities possess.
The document discusses various aspects of demand and recovery of tax under the GST regime in India, including:
1) Key legal provisions around determination of tax, interest, and penalties in cases of non-payment, short payment, erroneous refunds or wrong availment of input tax credit.
2) The procedures for issuing show cause notices, admitting representations, and ultimately passing an order determining tax liability.
3) Modes of recovery of outstanding tax dues like deducting from refunds/drawbacks, detention and sale of goods, and recovery as arrears of land revenue.
4) Timelines and forms prescribed for different steps in the demand and recovery process.
The document discusses various provisions related to assessment under the GST law:
- Self-assessment is done by every registered person for a tax period as per Section 59.
- Provisional assessment allows payment of tax provisionally along with a bond and security until final assessment as per Section 60.
- Scrutiny of returns involves verification of correctness of returns filed by the proper officer as per Section 61.
- Best judgment assessment can be done by the proper officer for non-filers of returns within 5 years as per Section 62.
- Assessment of unregistered persons liable to pay tax can also be done based on best judgment as per Section 63.
- Summary assessment with
The document discusses various aspects related to filing an appeal under the Income Tax Act of 1961. It begins by defining an appeal as the examination of a lower court's decision by a higher court. It then outlines the different stages of an appeal process, starting with the first appeal to the Commissioner of Income Tax (Appeals), then the Income Tax Appellate Tribunal, High Court, and Supreme Court. The document provides details on the relevant rules regarding appeals, circumstances for producing additional evidence, important points to consider when filing an appeal, and guidelines for effective representation before appellate authorities.
Is the mention in assessment order a condition to stop initiation of reassess...D Murali ☆
(i) The document discusses the scope for reopening an income tax assessment under section 147 when an assessment has already been completed under section 143(3).
(ii) It summarizes a Delhi High Court ruling that established conditions for validly initiating reassessment proceedings, including that the assessing officer must form a prima facie opinion of under-assessment based on records.
(iii) It analyzes situations where reassessment would amount to a change of opinion versus situations where new information emerges, and notes a dissenting opinion that held reassessment should not be allowed if full particulars were originally provided.
Self-assessment, provisional assessment, scrutiny of returns, assessment of non-filers and unregistered persons, and summary assessment are the main types of assessments under the Act. The proper officer may conduct audit of registered persons to verify correctness of returns filed. Special audit can also be ordered if the officer feels value or credit availed requires further verification. Audit report findings can initiate proceedings for recovery of short paid tax or erroneously claimed credits.
S. 147 no change of opinion if ao does not specifically apply his mind usha...softdynamite
The document is a judgment from the High Court of Delhi regarding substantial questions of law referred to a Full Bench pertaining to the interpretation of Section 147 of the Income Tax Act, 1961 dealing with reopening of assessments. The 3 questions referred relate to the meaning of the term "change of opinion" and whether reassessment can be valid if there was full disclosure originally or if the Assessing Officer did not raise any queries on a particular issue. The Full Bench provides context on the term "opinion" and examines the conditions for reopening an assessment under Section 147. It also discusses conflicting views on whether only the assessment order can be referred to in determining change of opinion or other factors can also be considered.
Provisions related to Assessment, Audit, Demand and Recovery under GSTGST Law India
Find out the detailed explanation of the provisions related to Assessment, Audit under the dual GST Law for the efficient tax administration from the presentation. Give it a read and we would love to know your feedback!
The document discusses key amendments made to the Arbitration and Conciliation Act through the Arbitration and Conciliation (Amendment) Act, 2015.
Some of the key changes include: expediting the settlement of disputes by imposing timelines for arbitrator appointments and awards; empowering arbitrators to grant interim measures of protection; introducing provisions around arbitrator independence and impartiality; removing the automatic stay on enforcement of arbitral awards; and introducing a model fee structure for arbitrators.
The amendments aim to make arbitration in India more party-friendly, reduce court interference, and promote India as a hub for international commercial arbitration.
The document discusses the powers of inspection, search, seizure, and arrest granted to tax officers under the CGST Act, 2017. It outlines that proper officers have the authority to (1) inspect business premises, warehouses, and means of transporting goods if they suspect tax evasion, (2) search and seize goods, documents, or other items useful for tax proceedings if concealed in any place, and (3) arrest individuals suspected of tax offenses. The powers aim to safeguard tax collection and ensure compliance with tax laws by allowing officers to inspect records, audit businesses, and summon individuals or documents as part of investigations.
Show Cause Notices, Adjudication & Introduction to Appeals under GSTGST Law India
This presentation gives a detailed information on show cause notices, reply to SCN, identification of deficiencies in SCN, the scope of writ, the procedure for adjudication under GST and lastly how to file appeal - drafting, its effect, and remedy.
The document provides information on appeal procedures under the Indian Income Tax Act. It defines an appeal as an application to a higher court to reverse a lower court's decision. The Commissioner of Income Tax (Appeals) is the appellate authority for appeals against orders from the Assessing Officer. The timeline to file an appeal is 30 days from the date of the order. Appeals can also be made to the Income Tax Appellate Tribunal and higher courts on certain orders.
Types of Assessment in GST-
Self Assessment
Provisional Assessment
Scrutiny of Returns
Assessment of Non-filers
Assessment of Unregistered persons
Summary Assessment
code of criminal procedure section 115 cpc revisionAshan Thind
This document provides an overview of Section 115 of the Indian Code of Civil Procedure, which allows for revision of cases in the High Court. The key points are:
1. Section 115 allows the High Court to revise cases from subordinate courts where no appeal is permitted, if the subordinate court exercised improper jurisdiction, failed to exercise proper jurisdiction, or acted illegally or with material irregularity.
2. Revision is meant for correcting errors of jurisdiction or procedure, not reexamining facts. It is pursued when no appeal is available and there is a clear error in the lower court's order.
3. The grounds for revision under Section 115 are if the lower court exercised powers not granted by law, failed to exercise proper
The document discusses various aspects that must be followed regarding charge sheets in departmental disciplinary proceedings against government employees. Some key points include:
- The charge sheet must be clear, precise and contain full particulars of the alleged misconduct.
- It must be issued by the competent disciplinary authority and served properly to the charged officer.
- Amendments to the charge sheet are allowed before the inquiry begins but major changes require a fresh charge sheet.
- The charge sheet and entire proceedings must be conducted carefully and in accordance with rules to avoid mistakes with serious consequences.
If you face any problem regarding the research then you can communicate with me and I would appreciate your comments.
E-mail: devendrasrivastava36@gmail.com
divyashreenandini@gmail.com
Io,po and dh do's & don'ts and role in inquiry under D&ARMohandas Poonthiyil
The document provides guidance for Inquiry Officers, Presenting Officers, and Defence Helpers on their roles and responsibilities in departmental disciplinary proceedings. It outlines principles like natural justice, reasonable opportunity, and timeframes for inquiries. It discusses the purpose of inquiries, model procedures, and important dos and don'ts for completing inquiries expeditiously while protecting the charged officer's rights.
This document discusses the different types of assessments under the Goods and Services Tax (GST) in India. It defines assessment and describes the key types as self-assessment, provisional assessment, re-assessment, best judgment assessment, and summary assessment. For each type, it provides details on the procedures involved, including applicable forms, timelines for orders, and treatment of interest in case of underpayment or overpayment of taxes. The document summarizes the different assessment scenarios and procedures to help taxpayers and officers understand their obligations and processes under GST.
The document examines the circumstances under which a court will order the removal of a trustee according to the laws of various Australian states and territories. It discusses that statutes generally give courts the power to remove trustees and appoint new ones if it is expedient and in the interests of beneficiaries. Courts are given discretion to remove trustees who are convicted of crimes, bankrupt, dissolved corporations, or deemed undesirable for any reason.
The document provides an overview of disciplinary procedures and rules (D&A Rules) for railway employees in India. It discusses topics like:
- Forms and authorities involved in disciplinary actions
- Grounds and process for suspension of employees
- Types of penalties under D&A Rules
- Principles of natural justice as per the Indian constitution
- Process for issuing a charge sheet
- Procedures for conducting disciplinary inquiries
- Situations where an inquiry may not be necessary
- Tactics sometimes used to delay disciplinary proceedings
The document is intended as a reference for understanding D&A Rules and properly handling disciplinary cases and inquiries against railway employees according to due process.
Workshop on Understanding the Amended law of Service Tax dated 03.09.2014 Ses...Agarwal sanjiv & Co
This document summarizes the key aspects of the adjudication process for service tax demands in India. It discusses the triggers for issuance of a show cause notice, the contents and timing of show cause notices, the handling and adjudication of show cause notices, and the consequences after an adjudication order is issued. The presentation covers the demand determination process, principles of natural justice that must be followed, requirements for a valid adjudication order, and jurisdictional limits for different tax officers to adjudicate cases involving certain demand amounts.
GST rules for Assessment, inspection, seizue, arrest.pptx.pdfGauravSharma214068
This document provides an overview of the rules for inspection, search, seizure and arrest under the GST laws. It discusses the powers of inspection, search and seizure that can be exercised by proper officers if they have reason to believe tax has been evaded. It outlines the process for seizure of goods and documents, release of seized goods, and disposal of perishable goods. The document also discusses the powers of inspection and arrest, summons, and access to business premises that tax authorities possess.
1. The document discusses provisions related to appeals under the GST law in India, including sections 107-121 of the Central GST Act and corresponding state laws and rules 108-116 of Central GST Rules.
2. It provides details on who can file an appeal against an adjudication order, the various appellate authorities under GST (appellate authority, appellate tribunal, high court), the limitation periods for filing appeals, and non-appealable orders.
3. Key points covered include appeal by the aggrieved person to the appellate authority against an adjudication order, appeal to the appellate tribunal, high court and Supreme Court, and the consequences of non-submission or delayed submission of the
The document discusses various provisions and procedures related to the recovery of income tax in India. It explains that the primary duty of collecting tax demand lies with the Assessing Officer who raised the demand. It outlines planning steps like collecting asset details, provisional attachment, and early service of demand notices. It also describes the different recovery measures available to tax authorities ranging from persuasive actions to coercive actions like penalty, attachment of assets or salary, recovery by sale of movable property, and liability of legal representatives.
This document discusses penalties, offenses, and appeals related to central excise duties in India. It notes that penalties can be imposed for non-payment or underpayment of duties, unauthorized manufacture or storage of goods, and other violations. It outlines penalties as a percentage of unpaid duties and potential imprisonment. The document also describes the process for appeals, which can be made to the Commissioner (Appeals), Appellate Tribunal, High Court, and Supreme Court. It provides details on the timeline, form, and fees for each level of appeal.
We are full service firm focuses in domain of Business Setup in India, FEMA, Expatriates Taxation, Accounting Outsource, International Taxation, Auditing, Transaction advisory and so on.
Underpinned by our values and with our global presence, we serve on FDI advisory, cross-border accounting, International tax planning and Management consulting needs of our overseas clients all over the world.
The document discusses advance rulings under the CGST Act of 2017 in India. It defines advance rulings as decisions provided by the Authority or Appellate Authority on certain tax-related questions. It outlines the matters that can be ruled on, the authorities responsible for rulings, procedures for obtaining rulings, appeals processes, and powers of the authorities. The overall aim of the advance ruling system is to provide taxpayers certainty on their tax obligations and avoid unnecessary litigation.
Representation before Applellate AuthoritiesMehul Shah
This document discusses representation before various appellate authorities for income tax matters in India. It provides details on the timeline for filing appeals to the Commissioner of Income Tax (Appeals), Income Tax Appellate Tribunal, High Court, and Supreme Court. It also outlines the forms required (Form 35 and Form 36) and procedures for filing appeals, including grounds of appeal, statement of facts, enclosures to submit, and dress code for appearances. The document notes the Dispute Resolution Panel mechanism and process for rectification requests filed online. Overall, it serves as a guide on navigating the Indian income tax appellate system.
STAY of collection of tax..........................................pptxssuser510f6e
The document discusses provisions related to staying tax demands when an appeal has been filed. It provides details on:
1) Taxpayers can apply to the Assessing Officer to stay a tax demand under section 220(6) while their appeal is pending, to avoid being treated as defaulting.
2) The application must demonstrate prima facie merits of the appeal and financial hardship of paying the disputed demand.
3) The Assessing Officer must consider the application judicially and not reject it arbitrarily, providing reasons for any dismissal.
4) The demand is stayed until the application is disposed of, and penalties cannot be imposed during this time as the taxpayer is not considered defaulting.
12. appeal and reference, ICAB, KL, Study Manual
12. appeal and reference, ICAB, KL, Study Manual
12. appeal and reference, ICAB, KL, Study Manual
12. appeal and reference, ICAB, KL, Study Manual
12. appeal and reference, ICAB, KL, Study Manual
The document summarizes key provisions related to rectification of mistakes under section 154 and 155 of the Income Tax Act.
[1] Section 154 allows the income tax authority to amend orders to rectify mistakes apparent from records. Rectification can be done on the authority's own motion or on application from the assessee.
[2] Section 155 allows amendment of orders related to partners/members if the firm/AOP/BOI assessment is amended, and amendment of orders to account for recomputed losses or depreciation allowances.
[3] Time limits for rectification are generally 4 years from the end of the assessment year, or 6 months if applied by the assessee.
Get Refund, Appeal and Revision under Income Tax | Academy Tax4wealthAcademy Tax4wealth
If you are looking for refund, appeal and revision under Income Tax, Academy Tax4wealth provides the right procedure to find it. For more information join us.
For more information, visit us at:-
https://academy.tax4wealth.com/blog/refund-appeal-and-revision-under-income-tax
This document provides an overview of demand and recovery provisions under India's GST (Goods and Services Tax). It discusses notices issued for tax shortfalls with and without fraud, time limits for these notices, voluntary tax payments, penalties, and orders. It also covers modes of tax recovery if amounts remain unpaid after an order, including deduction from refunds, sale of detained goods/property, and recovery from other parties. Special provisions address void property transfers, tax as the first charge on property, and appeals that result in increased demands.
Unit 2 - Refund of Tax.pptx, tax law notesssuser32bd0c
1) Refunds arise when the amount of tax paid by a person is greater than the amount they are properly chargeable for that year, such as when tax deducted at source is higher than taxes owed, advance tax paid exceeds taxes owed, or taxes paid are reduced on appeal or revision.
2) Claims for refund must be made within one year of the last day of the assessment year using Form 30, along with supporting documents.
3) Interest is payable on refunds at 0.5% per month, calculated from different periods depending on the source of excess payment.
4) The Assessing Officer can adjust refunds against outstanding tax dues of previous years, but must issue
OBJECTIVE
Customs duty is an indirect tax, which is a tax on the goods and not a tax on the person having or owning the goods.In this webinar, we shall know when an assessment can be made and when shall an appeal be made before a commissioner, High Court and Supreme Court.
Sometimes a taxpayer is not satisfied with the orders of any income tax I authority or even any income tax authority does not agree with the orders passed by any appellate authority. In such cases Income Tax Ordinance, 2001 gives the right of appeal to the aggrieved party. A detailed procedure is also given in the law. It should be remembered that appeal cannot be made against every order. I Appeal can only be made in those cases which are allowed under the Ordinance.
GST - NOTICES AND APPEALS - Discussion with Case studiesarupdasgupta13
GST litigations are now coming to the forefront after around 6 years of implementation.
So here you can get a sneak peek as to how to handle the Notices and the appeals under GST?
Have dealt with some practical case studies to have a better insight into the issues.
Have also discussed the legal framework which anyone dealing with GST litigations needs to keep in mind.
Am sure this will be of value to you.
Happy Learning.
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The legal profession, which has historically been male-dominated, has experienced a significant increase in the number of women entering the field over the past few decades. Despite this progress, women lawyers continue to encounter various challenges as they strive for top positions.
Receivership and liquidation Accounts
Being a Paper Presented at Business Recovery and Insolvency Practitioners Association of Nigeria (BRIPAN) on Friday, August 18, 2023.
Guide on the use of Artificial Intelligence-based tools by lawyers and law fi...Massimo Talia
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Business law for the students of undergraduate level. The presentation contains the summary of all the chapters under the syllabus of State University, Contract Act, Sale of Goods Act, Negotiable Instrument Act, Partnership Act, Limited Liability Act, Consumer Protection Act.
सुप्रीम कोर्ट ने यह भी माना था कि मजिस्ट्रेट का यह कर्तव्य है कि वह सुनिश्चित करे कि अधिकारी पीएमएलए के तहत निर्धारित प्रक्रिया के साथ-साथ संवैधानिक सुरक्षा उपायों का भी उचित रूप से पालन करें।
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Our company bridges the gap between registered users and experienced advocates, offering a user-friendly online platform for seamless interaction. This platform empowers users to voice their grievances, particularly regarding online consumer issues. We streamline support by utilizing our team of expert advocates to provide consultancy services and initiate appropriate legal actions.
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Corporate Governance : Scope and Legal Frameworkdevaki57
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2. Assessment- Section 2(11)
• Means determination of tax liability under this Act and includes self-
assessment, re-assessment, provisional, summary and best judgement
assessment.
• Bhopal Sugar Industries v/s State of MP 1979 3 SCC 792
‘Assess’ in a taxing statute means the computation of income of an
assessee, the determination of tax payable by him and the procedure
for collection or recovering the tax.
• Kalavati Devi V/s CIT 66 ITR 680 (SC)
‘Assessment’ can comprehend the whole procedure for ascertaining and
imposing liability upon the taxpayer.
3. Kinds of Assessment Proceedings under the
GST
Chapter XII section 59 to 64 of the CGST Act provides for the kinds of
assessment proceedings, as under:
• Self-Assessment (Section 59)
• Provisional Assessment (Section 60)
• Scrutiny of Returns (Section 61)
• Best Judgement Assessment on non–filing of returns (Section 62)
• Best Judgement Assessment of unregistered persons (Section 63)
• Summary assessment in certain special cases (Section 64)
3
4. Self Assessment (Section 59)
• A registered person shall self-assess the taxes payable under this Act
and furnish a return for each tax period as specified under section 39.
4
5. Provisional Assessment (Section 60)
• Application to be made by the taxpayer to a proper officer that unable to determine
the value or rate of tax applicable.
• The officer to determine the value or rate of tax applicable, within 90 days on a
provisional basis.
• The taxpayer to pay tax on a provisional basis and execute a bond with such surety
and security for payment on the difference between finally assessed and provisional
basic.
• The officer shall pass a final assessment order within 6 months of passing the
provisional order after granting the taxpayer an opportunity to be heard and
considering the documentation.(1)
• (1) Is the phrase- opportunity to be heard and to consider the documentation
required? Wasn’t this exercised earlier?
6. Provisional Assessment (Section 60)
• The period can be extended if sufficient cause is shown after recording
reasons.
• The period can be extended by the Joint/Additional Commissioner or the
Commissioner for a period not exceeding 6 or 4 months respectively.
• Interest shall be levied if tax payable is more than the tax paid on provisional
basis.
• Refund if tax payable was less along with interest.
➢“Proper officer” is defined under section 2(91) to mean a commissioner or
officer assigned by the Board to carry out the functions under the Act.
6
7. Scrutiny of Return (Section 61)
• Proper officer scrutinizes the return and related particulars furnished by a
registered person.
• The officer to inform of any discrepancies noticed, after such scrutiny.
• Taxpayer explanation if found acceptable no further action (1)
• If discrepancies;
➢No satisfactory explanation within 30 days or period provided or
➢Taxpayer accepting the inconsistencies but fails to rectify the return.
• The officer should initiate audit or inspection, search, seizure and arrest
under section 65,66 or 67 of the Act or proceed to determine the tax and
other due under section 73 or 74.
(1)Has this ever happen, has the officer ever drop the proceedings by accepting the taxpayer
explanation.
8. Best Judgement Assessment on Non – Filing of
Return (Section 62)
• When a registered person fails to furnish the return under section 39 (monthly) or
section 45 (annual) or even after the notice served under section 46.
• The officer may proceed to assess the tax liability of such person to the best of his
judgement based on the relevant material which is available or gathered. (1)
• The order shall be issued within 5 years from the date of furnishing the annual
return under section 44 of the Act.
• Where registered person furnishes a valid return within 30 days, the order shall be
deemed to have been withdrawn.
• The liability of payment of interest (section 50(1)) and late fee (section 47) shall
continue even though order withdrawn.
(1) No opportunity of hearing to be granted like the scrutiny of the return, as the order can be
withdrawn, would this be a correct approach?
(1) Whether correct to hold a taxpayer liable without an opportunity of hearing, especially in a case
where he is available?
8
9. Best Judgement Assessment on Unregistered
Persons (Section 63)
• When a taxable person fails to obtain registration even though liable to
tax or where the registration has been cancelled but liable to pay tax.
• The officer may proceed to assess the tax liability of such person to the
best of his judgement.
• The order shall be issued within 5 years from the date of furnishing the
annual return under section 44 of the Act.
• No assessment order without giving notice and an opportunity to be
heard. (1)
• (1) Unregistered taxpayer is in a better position than a taxpayer that is registered and not filing its
return - opportunity to be heard.
9
10. Principles behind Best Judgement
Assessment
• Raghubar Mandal v/s State of Bihar 8 STC 770 (SC)
Best Judgement Assessment is an estimate and involves guesswork, the estimate must
relate to some evidence or material & not mere suspicion.
• Dhakeswari Cotton Mills v/s CIT 26 ITR 775 (SC)
Technical rule of evidence and pleadings are not applicable in “Best Judgement
Assessment”, but not entitled to pure guesswork.
• State of Kerala v/s C. Velukutty 17 STC 465(SC)
Reasonable nexus to the available material and circumstances of the case.
• Kanchan gems v/s JCIT 158 Taxman 71(SC)
Honest and fair estimate not an arbitrary, certain degree of guesswork. If the assessee does
not maintain proper books of accounts, he is to be blamed.
10
11. Principles behind Best Judgement
Assessment (not applicable to section 62)
• S. Mohammed v/s CIT 116 STC 28
Best Judgement Assessment should be based on some material and
explanation by the assessee should be considered.
• New Vishwakarma Engg Works v/s CIT 110 STC 412(All)
Even if the case of best judgement assessment the principle of natural
justice(opportunity of hearing) is to be followed.
11
12. Summary assessment in certain special cases
(Section 64)
• Officer has evidence showing tax liability of a person, shall issue an assessment order.
• The officer needs to show sufficient grounds, that any delay in passing assessment order may
adversely affect the interest of the revenue
• The order shall be passed after obtaining permission of the Additional Commissioner or Joint
Commissioner. (1)
• The person within 30 days from the date of receipt of order can make an application showing that
the order is erroneous and to be withdrawn.
• The Additional Commissioner or Joint Commissioner on his own motion consider the order is
erroneous and withdraw the order.
• If the taxable person is not ascertainable, the person in charge of such goods shall be deemed to be
a taxable person and thereby liable for dues.
• In case of withdrawal, procedure provided under section 73 or 74 would be available.
(1) Whether correct to hold a taxpayer liable without an opportunity of hearing, especially in a case
where he is available?
(2) Merely withdrawal of the order should the taxpayer be denied an opportunity of hearing?
12
13. Appeals and Revisions under the GST
• Order passed by Adjudicating Authority
• Appeal to the Appellate Authority (section 107)
• Revision powers of the Commissioner (Section 108)
• Appeal to the Appellant Tribunal (Section 109 to 110)
• Appeal to the High Court (Section 111 to 116)
• Appeal to the Supreme Court (Section 117 to 118)
13
14. Adjudicating Authority- Section 2(4)
• Any authority, appointed or authorized to pass any order or decision
under the Act,
• but does not include the Board, the Revision Authority, Authority for
the Advance ruling, Appellate Authority for Advance Ruling, the
Appellate Authority for Advance Ruling and the Appellate Tribunal.
14
15. Appeals to Appellate Authority (AA) (Section
107)
• Any person aggrieved by any decision or order passed by adjudicating
authority under CGST, SGST or UGST
• Appeal to AA within 3 months (further extension of 1 month, if
sufficient cause)
➢Mandatory pre-deposit for filing appeal
• The full amount of tax, interest, fine, fee and penalty as admitted by
appellant and 10% of the disputed amount of the challenged order
• The Recovery proceedings for the balance amount shall be deemed
stayed.
15
16. Procedure by the Appellant Authority
(section 107)
• No adjournment shall be granted more than three times.(1)
• The AA may allow an additional ground of appeal if satisfied that the omission was not
willful or unreasonable.
• After making further inquiry pass order in writing, confirming, modifying or annulling and
stating the points of determination but not refer back to the Adjudicating Authority.
• To decided wherever possible the appeal within 1 year unless issuance of order stayed by
the Court or Tribunal.(2)
• No enhancement or reduction of input tax credit unless reasonable opportunity of
hearing.
• Order disposing of appeal to be reasoned and in writing (3)
(1) Where no fault of the assessee, he cannot be held liable – Kumar Cotton Mills 2005(13) SCC 296
(2) Requirement to make the appeal time bound – Similar to DRP under the IT Act (section 144C)
(3) Was this the duty of all authorities as per decisions of the supreme court?
16
17. Department Appeals to Appellate Authority
{Section 107(2), (3) and (4)}
• The Commissioner at its own motion or on request from the Commissioner
of State or Union Territory call for and examine the record of any
proceedings.
• If he is not satisfied with the legality or prosperity of such direction or order
• Direct the officer subordinate to him to apply to the AA within 6 months
from the date of communication of the direction or order.
• A further extension of 1 month if prevented from sufficient cause from filing
an appeal.
• Such application shall be dealt with by the AA as an appeal against the
Adjudicating Authority.
17
18. Principles while condoning delay before the
First Appellant Authority(1)
• Singh Enterprises V/S CCE 2008 3 SCC 70 & Amchong Tea Estate V/S UOI 257 ELT 3 (SC)
The first appellant authority has no power to condone the delay.
• Uttam Sucrotech International V/S UOI (2011) 264 ELT 502 (Del)
Even one day delay is not condonable.
• Om Prakash V/S Ashwini Kumar Barsi (2010) 258 ELT 5 (SC)
Authorities created by statute cannot apply Limitation Act, 1963. They cannot condone the
delay unless empowered by statute.
• Ketan V Paresh V/S Director of Enforcement 29 Taxmann.com 373(SC) & MP Stell
Corporation V/S CCE 57 Taxmann.com 399 (SC)
Delay can be condoned if assessee was pursuing remedy bonafide under a wrong forum.
(1) Sufficient time to the Taxpayer and the Department to file an appeal, hence the principles should
continue.
18
19. Appeal be made to both CGST & SGST
authorities? – No
• As per the GST Act, CGST & SGST/UTGST officers are both empowered
to pass orders. As per the Act, an order passed under CGST will also be
deemed to apply to SGST.
• If an officer under CGST has passed an order, any appeal/review/
revision/rectification against the order will lie only with the officers of
CGST. Similarly, for any order passed by the SGST officer.
19
20. Powers of the Revision Authority (Section
108)
• The Revision Authority (RA) on his own motion or request from the
Commissioner of State or Union Territory.
• Call for records and examine the record of any proceedings of a
subordinate authority.
• Can stay the direction or order passed, after giving an opportunity and
making further inquiry, pass an order which may include enhancement
or modifying or annulling the said direction or order.
20
21. Powers of the Revision Authority (Section
108)
When can the RA intervene
• If the direction or order is erroneous insofar as it is prejudicial to the
interest of revenue and is illegal or improper; or
• has not taken into account certain material facts; or
• in consequences of an observation by the Comptroller and Auditor
General of India.
21
22. Powers of the Revision Authority (RA)
(Section 108)
When can the RA pass an order
• When any point which not been raised and decided in appeal; or
• Before the expiry of a period of one year from the date of the order in
such appeal; or
• Before expiry of 3 years from the date of passing the decision or order.
• The time limit of 3 years will not apply if there was a decision which is
prejudicial to the interest of revenue in some other proceedings (1)
and an appeal filed by the department is pending.
(1) This means that the authority only needs to initiate the revisional proceedings and keep the
taxpayer waiting.
22
23. Powers of the Revision Authority (RA)
(Section 108)
When the RA shall not exercise power
• The order is subject matter of Appeal to the AA, Appellant Tribunal,
High Court or Supreme Court; or
• The period for filing department appeal under section 107 (2) has not
expired; or
• More than 3 years have expired after the passing of the decision or
order; or
• Order has already taken up for revision; or
• The order of revision has already been passed.
23
24. Appellate Tribunal (Section 111)
• No bound by the Code of Civil Procedure, but by the principles of
natural justice(1), the Act and Rule made.
• Powers to regulate its own procedure
• All proceedings before the Appellant Tribunal shall be deemed to be
judicial proceedings
(1) The proceedings before the Appellant Tribunal would be judicial proceedings and tribunal formed
under Article 227 of the Constitution of India. The principles of natural justice bind the Appellant
Tribunal; was it necessary to mention this? Or whether this was not exercised earlier?
24
25. Appellate Tribunal (Section 111)
For the proposes of discharge of the functions shall be vested with the same powers
in the Civil Court as under:
a) Discovery and inspection
b) Enforcing the attendance of any person and examine him an oath
c) Receiving evidence on affidavits
d) Requisitioning any public record or documents or a copy of such record or
document from any office
e) compelling the production of books of account and other documents
f) Dismissing a representation for default or deciding it exparte
g) Issuing commission
25
26. Appeal to the Appellate Tribunal (Section
112)
• Person aggrieved by an order passed against him by the Appellant or Revisional
authority under CGST, SGCT & UGST can file an appeal.
• An appeal can be filled within 3 months from the date of communication of order.
• The Appellant Tribunal at its discretion can refuse to admit an appeal where the tax
or input tax credit involved is less than Rs 50 thousand.
• A memorandum of cross-objections can be filed by the respondent within 45
days, even if no appeal has been preferred.
• The Appellant Tribunal can admit an appeal or cross-objections after the expiry of
the period subject to sufficient cause is shown.
(1) At its discretion should not be exercised to include case wherein the issues are repeated.
26
27. Appeal to the Appellate Tribunal (Section
112)
Mandatory pre-deposit for filing appeal
• The full amount of tax, interest, fine, fee and penalty as admitted by
appellant and 20% of the disputed amount of the challenged order in
addition to the amount paid for appeal to the CIT(A).
• The recovery proceedings for the balance amount shall be deemed
stayed.
27
28. Department Appeal to the Appellate Tribunal
{Section 112(3) & (4)}
• The Commissioner at its own motion or on request from the
Commissioner of State or Union Territory call for and examine the
record of Appellant or Revisional Authority.
• If he is not satisfied with the legality or prosperity of the order,
• Direct the officer subordinate to him to apply to the Appellate Tribunal
within 6 months from the date of on which it has been passed.
28
29. Rectification of order by the Appellant
Tribunal (Section 112)
• An application for rectification of error or restoration of appeal or any
other purpose, can be filed.
• The Appellant Tribunal on its own or on application rectify any error
apparent on the face of the record.(1)
• No order enhancing the assessment or reducing a refund or input tax
credit or increasing the liability shall be passed unless an opportunity
of hearing has been granted.
(1) Only to rectify error from the record and not to review its order.
29
30. Order of the Appellate Tribunal (Section 113)
• Pass order after giving an opportunity of hearing.
• The order can confirm, modify or annul the decision or order appealed
against or may refer back the case to the relevant authority with
directions for fresh adjudication or decision after taking additional
evidence. (1)
• Adjournment to be granted after recording of reasons in writing, but
should not exceed 3 times.
• The Appellant Tribunal as far as possible hear and decide the matter
within 1 year.
(1) no powers to enhance- hence on reference back to the authority it shall also not have powers to
enhance.
30
31. Appellate Tribunal (Section 111)- Execution
of order
• The order passed by the Appellant Tribunal may be enforced in the
same manner as it were a decree made by the court in a suit
proceedings and to send order for execution to courts within the local
limits.
A) In case of a company –were the registered office of the company is
situated or
B) In case of any other person- where the person resides or carries on
business or personally works for gains
31
32. Appeal to the High Court (section 117)
• A person aggrieved by any order passed by Appellant Tribunal may file
an appeal to the HC, dealing with substantial questions of law.
• The HC has the power to deal with substantial question of law not
formulated after recording reasons.
• The HC can decide any issue not determined or wrongly determined
by the Appellant Tribunal.
• The judgement of the HC shall be given effect to by either side on the
basis of a certified copy.
• The Code of Civil Procedure, 1908 relating to appeals to the High Court
shall apply.
32
33. Appeal to the High Court (section 117)
Period of limitation for filing appeal
• 180 days from the date of receipt of the appellant tribunal order.
• May entertain an appeal after the expiry of the said period if it is satisfied by
sufficient cause for not filing it within the period.
Constitution of the High Court
• The appeal to be heard by a bench of not less than two judges and shall be
decided by the opinion of the majority of judges.
• Where no majority then the judges shall refer the point of law upon which
they differ to be heard by one or more judges.
• The judges shall determine the issues based on the majority which shall
include the judges that first heard the matter.
33
34. Appeal to the Supreme Court (section 118)
• An appeal can be filed (by either side) to the Supreme Court against an order
passed by the High Court or
• When the High Court on its motion consider it a fit one for appeal to the
Supreme Court.
• From any order passed by the Appellate Tribunal, (direct) appeal will lie to the
Supreme Court in
➢a matter where two or more States, or a State and Center, have a difference
of views regarding the treatment of a transaction(s) being intra-State;
➢a matter where two or more States, or a State and Center, have a difference
of views regarding the place of supply.
• The Code of Civil Procedure, 1908 relating to appeal to the Supreme Court
shall apply.
34
35. Sum dues to paid notwithstanding appeal
(Section 119)
• Notwithstanding that an appeal has been referred to the High Court or
Supreme Court, the sum due as a result of an order passed by the
Appellant Tribunal or High Court shall be payable.
35
36. Appeals not to be filed by the Department in
regards to Monetary limit (Section 120) (1)
• The Board on the recommendation of the Council, fix monetary limits
to regulate the filing of an appeal in a higher appellate forum.
• Such monetary limits do not preclude the department from filing an
appeal in any other case involving the same or similar issues or
questions of law.
• Not filing an appeal because of such monetary limits does not mean
that the dispute at hand is to be considered settled, nor does such an
order become a binding precedent.
• The Appellant Tribunal or Court shall have regards to none filing of
appeal due to the monetary limit.
(1) Whether a section on monetary limit should apply to pending case?
36
37. Non- Appealable decisions and orders
(Section 121)
No appeal against any decision or passed by an officer of central tax if
they relate to the following matter;-
• An order to transfer the proceedings from one officer to another
officer; or
• An order to seize or retain books of account and other documents; or
• An order sanctioning prosecution under the Act; or
• An order allowing payment of tax and other amount in instalments.
37
38. Constitutional Remedies
• All actions of the government are subject to judicial scrutiny before
the High Court & Supreme Court, irrespective of the provision of the
statute.
• The judicial power is conferred by the Constitution itself and cannot be
curtailed by any legislation.
38
39. Demand and Recovery
• Determination of tax not paid/short paid, erroneously refunded input
tax credit, wrongly availed and utilised other than fraud or wilful
misstatement or suppression of facts.(Section 73)
• Determination of tax not paid/short paid, erroneously refunded input
tax credit, wrongly availed and utilised on fraud or wilful misstatement
or suppression of facts. (Section 74)
39
40. Overview of Section 73
Section Provisions relevance
Section 73(1) Issuance of show cause notice (SCN)
Section 73(2) Period for issuance of SCN – at least 3 months prior to the time limit of passing order
Section 73(3) Services of a statement for subsequent period, if amount not covered in notice served under
sub-section (1)
Section 73(4) Statement issued deemed to be notice if ground relied upon are the same
Section 73(5) Payment of amounts before service of SCN – ascertained by taxpayer or officer
Section 73(6) No SCN, if tax or penalty is paid under sub-section (5)
Section 73(7) Notice can be issued, if amount paid is less than actually payable (ascertained by the officer)
Section 73(8) No Penalty, if tax and interest paid within 30 days of SCN
Section 73(9) Determination of tax, interest and penalty equivalent to 10% of tax or Rs 10,000/- whichever
is higher
Section 73(10) Issue of notice within 3 years of filing annual return.
Section 73(11) Penalty levied, if self-assessed tax not paid within 30 days of due day of payment of such tax
40
41. Analysing section 73 of the GST
• Where it appears to the proper officer that
A) Any tax not paid or short paid or
B) Erroneous refunded or
C) Where input tax credit has been wrongly availed or utilised
Not being a case of fraud or willful misstatement or suppression of facts to evade tax
-
• The proper officer shall server a SCN at least 3 months prior to the time of passing
of the order, asking why the amount specified in the notice along with interest
shall not be paid (1)
• Statement to be issue covering those taxes, refunds or input tax credit that is not
covered by sub-section (1) subject to the condition that the ground relied are the
same as earlier notice.
(1) Issue of notice 3 months prior is not mandatory but only directory
41
42. Analysing section 73 of the GST
• SCN not to be issued if tax along with the interest is paid before the issue
• If an officer is of the opinion that tax are not paid in full, then issue of SCN-
as provided in section 73(1) in respect of such amount which fall short.
• The person chargeable with tax pays the tax along with interest within 30
days of issue of SCN under section 73(1) & (3), no penalty and all
proceedings in respect of the said notice shall be deemed to be concluded.
• No penalty waiver when notice is issued under section 73(7).
• The expression “all proceedings in respect of the said notice shall not
include proceedings under section 132”- Explanation 1 to Section 74
• Section 132 – provides a list of offence which is punishable by improvement
and/or fine.
42
43. Analysing section 73 of the GST- penalty
payable
• Determination of tax, interest and penalty equivalent to 10% of tax or
Rs 10,000/- whichever is higher after providing the taxpayer with an
opportunity of hearing
• Penalty payable, if self-assessed tax or the amount collected as tax is
not paid within 30 days from the due date of payment of such tax.
43
44. Overview of Section 74
Section 74(1) Issuance of show cause notice (SCN)
Section 74(2) Time limit for issue of SCN – 6 months prior to the time limit of passing order
Section 74(3) Services of a statement for subsequent period, if amounts not covered in notice served
under sub-section(1)
Section 74(4) Statement issued deemed to be notice if ground relied upon are the same
Section 74(5) Payment of tax, interest and 15% of tax as penalty, before services of SCN
Section 74(6) No SCN, if tax, interest and penalty paid under sub-section (5)
Section 74(7) Notice still can be issued, if amount settled is less of amount payable (ascertained by the
officer)
Section 74(8) Reduce penalty to 25%, if tax and interest paid within 30 days of SCN
Section 74(9) Determination of tax, interest and penalty equivalent on passing of the order
Section 74(10) Issue of notice within 5 years of filing of annual returns.
Section 74(11) Penalty levied, if self-assessed tax not paid within 30 days of due day of payment of such tax
44
45. Demand and Recovery under section 73 & 74
• Difference between the sections
45
Section 73 Section 74
Time for SCN 3 Months 6 Months
Time for passing order 3 years from filling of the annual
returns or from the date of
erroneous refund
5 years from Filing of the annual
return or from the date of
erroneous refund
Penalty No penalty, Payment of amounts
before service of SCN
Penalty equivalent to 15% if
payment of amounts before
service of SCN
No penalty, when payment made
within 30 days
Penalty equivalent to 25%, when
payment made within 30 days
Penalty, equivalent to 10% of tax
or Rs 10,000/- whichever is higher
on passing of the order
Penalty, to be determined on
passing of the order
46. Demand and Recovery under section 73 & 74
• Penalty referred to in Section 73 and/or 74 are nothing but penalty
imposable under provisions of Section 122(2)(a) & (b) of the CGST Act,
2017 respectively
• While issuing notice under section 73(1) and/or 74(1), for penalty, a
reference of provisions of Section 122(2)(a) & (b) should be given.
46
47. Analysing section 74 of the GST
• The term “suppression” is defined in Explanation 2 to Section 74
• “non-declaration of facts or information which a taxable person is
required to declare in the return, statement, report or any other
document furnished under this Act or the rules made thereunder, or
failure to furnish any information on being asked for, in writing, by a
proper officer.”
• Only suppression has been defined, no definition of what constitutes
“fraud” or “wilful- misstatement.”
47
48. Case Laws – Suppression should be Wilful
• Rainbow Industries v/s CCE 1994 74 ELT 3(SC)
In order for the extended time to apply, two ingredients must be
present- Wilful Suppression and intention to evade duty.
• Tamil Nadu Housing Board v/s CCE 74 ELT 9 (SC)
The powers to extend period is an exceptional power and hence need to
be constructed strictly.
• Nestler Boilers (P) Ltd v/s Collector 50 ELT 613 (CEGAT)
If all facts have been disclosed to department, extended period is not
applicable.
48
49. Case Laws – Suppression should be Wilful
• Collector v/s Chemphar Drugs 40 ELT 276 (SC)
Mere inaction or mere non-disclosure is not suppression of facts-
conscious or deliberate withholding.
• CCE v/s Ballarpur Industries Ltd 11 STT 6(SC)
Mere omission to give correct information did not constitute
suppression unless that omission was made willfully to evade duty.
• CCE v/s Ranka Wine 322 ELT 410(SC)
No suppression of facts if facts which are not required are to be
disclosed.
49
50. Case Laws – Suppression should be Wilful
• Padmini Products v/s CCE 43 ELT 195(SC)
No suppression of facts if assessee had a bonafide belief.
• Pushpam Pharmaceuticals Co v/s CCE 78 ELT 401(SC)
No suppression if department aware of the facts.
• Cosmic Dye Chemical v/s CCE 95 STC 604(SC)
‘Wilful’ means ‘with intent to evade duty’. A statement will not be
misstatement only because full facts were not disclosed.
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51. Tax collected but not paid to the Government
– Section 76
• Amount collected from the customers “representing the tax” under the Act.
• The person shall pay to the account of the Government, irrespective of
whether the supplies are taxable or not.
• The officer shall issue a show cause notice for the amounts collected and
penalty equivalent to the amount.
• The officer after providing an opportunity to be heard, pass orders within 1
year of issue of notice.
• Passing of the order may be subject to stay by Court, Tribunal or Appellate
authority.
• If surplus after passing of the order, refund to the person that has borne the
incidents of tax, in accordance with section 54.
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52. Tax wrongfully collected and paid to Central
Government or State Government (Section 77)
• A registered person that has paid Central tax/State tax or Central
Tax/Union Territory tax on a transaction considered as intra-state
supplies that are subsequently held to be inter-state supplies
• The application of refund can be made as per section 54.
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53. Recovery action immediately after
completion of three months (section 78)
• Any amount payable in pursuance of an order passed shall be paid
within 3 months, failing which recovery proceedings should be
initiated.
• The period shall start from the date of services of the order.
• To safeguard the interest of the revenue, the officer may recover the
amount before 3 months subject to recording its reasons in writing.
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54. Recovery of Tax (Section 79)
• Provides for various modes of recovery, inter alia, includes;
1) Deduct the amount payable (refund or adjust the input tax credit).
2) Detaining and selling goods under the control of the department
3) Garnishing proceedings.
4) Issue notice in writing to the third parties from whom money is due
to such person.
5) Application to Magistrate to recover the amount.
6) Detaining and selling any goods belonging to such person.
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55. Payment of Tax and Other Amount in
Instalment (section 80)
• An application to be filed by the Taxpayer to the Commissioner.
• The Commissioner while considering the application may allow the
extend the time for payment or allow payment of tax in instalment.
• Such amount shall not include the due liability under self-assessed in
the return of income.
• The instalments shall not exceed 24 months.
• Any default in instalment the entire amount becomes due and payable
without any further notice.
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56. Transfer of Property to be void in certain
Case (section 81)
• After any amount has become due, the person creates a charge on or
parts of the property belonging to him or in his possession by way of
sale, mortgage, exchange or any other mode of transfer.
• With the intention of defrauding the government.
• Such transfer would be considered void.
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57. First Charge on the Property of the Taxable
Person (section 82)
• First charge on the property, if any liability under the Act.
• Save as otherwise provided in the Insolvency and Bankruptcy Code,
2016.
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58. Provisional Attachment of Property for a Period of
one year (section 83)
• During the pendency of any proceedings under specific provisions of
the Act.
• The commissioner in the interest of protecting the government
revenue, by order in writing, attached provisional any property or bank
accounts.
• The order cease to effect after one year from the date of order.
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59. Continuation and validation of Certain Recovery
proceedings; another demand notice for enhanced dues
(Section 84)
• An enhancement during an appeal, revision or other proceedings, the
commissioner shall serve another notice of demand in respect of the amount so
enhanced.
• The earlier notice of demand served upon him before the disposal of the
proceedings shall continue.
• In case of reduction;
➢no fresh notice of demand.
➢The commissioner to intimate the reduction to the Taxpayer and to the
appropriate authority with whom recovery proceedings are pending.
➢The recovery proceedings based upon the earlier notice of demand shall continue
subject to the reduction.
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