The taxpayers have been furnished with relief as only jurisdictional tax officers will be enabled to make the decision notices given beneath the GST system.
The power to make the decision these notices would be removed from the auditing and the investigating officers beneath the GST framework. As per the notification issued by the central board of indirect taxes and customs (CBIC).
Now the central tax officer of the audit commissionerates and Directorate General of Goods and Services Tax Intelligence (DGGI) would provide the notices, asking for demand. After issuing the notice by the auditing officer or through the investigating officer or a jurisdictional officer, the taxpayer would ask the respective officer to rectify it in the former scheme of things.
Experts argued that auditing and investigating officers were not making the decision for the notices judiciously and were keeping the demands created in them.
“Draconian powers of audit commission rates and DGGI have now been limited to issuing show-cause notices only. Adjudication would be handed over to competent jurisdictional tax officers, said Rajat Mohan, senior partner at AMRG & Associates. tax expert specified.”
The same will provide relief to an assessee who is being scrutinized by the officers of the intelligence and the audit wing, in which the decision is awaited for a longer time.
The power is also in the hands of the jurisdictional officers to adjudicate notices on all across India basis in case there are several notices provided on that issue or when the principal place of business of the taxpayers comes beneath the jurisdiction of various officers.
