Indore (Madhya Pradesh): Though the GST roll-out is going to complete 5 years, the taxpayers are still confronting its complexities. The taxpayers are getting notices repeatedly in the same year. The GST department is issuing various kinds of notices to the taxpayers.
This was discussed in detail by the tax consultants here on Friday in a seminar organised by Tax Practitioners Association Indore.
Manoj P Gupta, TPA secretary (CGST), informed that notices are being issued to the same taxpayer on subjects like ITC, third party verification, PAN data mismatch etc repeatedly. Similarly, notices under section 73 are being issued without issuing ASMT 10. The department is also issuing notices for penalties that are not legal.
Apart from this, notices of ITC mismatch of returns with ITC of e-way
bills are being issued. In ITC shortfall, it is not justified to pressurise the buyer to pay tax only and not to take any action against the seller. Such repeated notices are causing trouble to the taxpayer.
Shailendra Solanki, TPA president said that similarly, multiple notices are being issued to the same taxpayer from the range, preventive, audit wing and from different officers for the same year.
Thus, the issue of notice by different officers in the same case is a violation of section 6(3).
While conducting the programme, Abhay Sharma, secretary of TPA said that on the issue of such notice, the taxpayer should not panic and should meet their chartered accountants or Tax Adviser and give information about the notice and all the matters related to that notice. Efforts should be made to give proper answers to the department within the time limit by putting copies of relevant documents and records along with them. In respect of notices issued by different officers in the same case, the objection must be lodged before the commissioner.
On this occasion members SN Goyal, Sunil G Khandelwal, Pankaj Sethi, Ajay Samaria, advocate Govind Goyal, Dinesh Goyal also apprised the members about their suggestions.
