Delhi government has circulated the rules on the issuance of the show cause notice under GST. a notice has been drawn of the competent head that in various cases non-speaking and vague Show Cause Notices (SCNs) would be provided in violation of the provision of the GST act and the rules build in it. Towards the mentioned case it is essential that proper diligence is made prior to issuance of SCNs under GST through the proper officers.
The same must be provided post to effective examination that is the points executed are measured and allegations are earlier.
The same is transparent on the concept and lawful provisions. Alleged violation of the provisions of law and the additional anomalies must be drawn transparently in the show cause notice. Documents copies are needed to be submitted or compliance to be performed by the notice must be provided in SCN.
The extra evidence possibility may be required or the differences mentioned must be open in the process of proceedings and should be openly mentioned in the notice.
The copies of the information provided causes towards SCN must be attached with the SCN and the proper officer must not rely only on the drop-down menu on the GSTIN portal. Earlier due amount, if any required to be quantified and must be openly specified in the notice. It might be possible to raise the extra demand that must be stored and given in the notice itself.
