TMI BlogWhat if party not submitted required documents to the departmentX X X X Extracts X X X X X X X X Extracts X X X X ..... Sir/Madam, Please share if party not submitted required documents. 1. What actions can department take against the party ? 2. Can department issue SCN without complete information provided by the party. 3. Is any best judgement method available in the GST provisions ? - Reply By GUNASEKARAN K - The Reply = Please help us to understand your query. - Reply By KASTURI SETHI - The Reply = Dear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sir, There should be specific query. From the query it appears that these are general questions and tracing out answer in any GST book is not a difficult task. - Reply By Rajesh Kumar - The Reply = Sir, Is there any provisions to issue SCN on the basis of best judgement as was in service tax when party not submitted documents ? 2. If party not submitted documents required for SCN to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m , can Department issue SCN on any base or assumptions? - Reply By KASTURI SETHI - The Reply = Q. No.1 Is there any provisions to issue SCN on the basis of best judgement as was in service tax when party not submitted documents ? Ans. The provisions of Section 62 of CGST Act, 2017 are independent of Sections 73 74 , ibid . Q.No.2 If party not submitted documents requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for SCN to them , can Department issue SCN on any base or assumptions ? Ans . Only notice is required to be issued under Section 46 of CGST Act read with Rule 68 of CGST Rules . - Reply By Padmanathan Kollengode - The Reply = I request the querist to be more specific. The burden of proof is different for alleging wrong ITC and alleging supply/ classification etc. In case of la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter, the burden of proof is on the department to prove supply has in fact taken place. In case of former, the burden of proof is on assessee. Thus nature of evidence required for department is also different. Unless the specific fact is presented, no foolproof answer can be given by experts. - What if party not submitted required documents to the department - Query Started By: - Rajesh Ku ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mar Dated:- 25-8-2023 Last Replied Date:- 7-9-2023 Goods and Services Tax - GST - Got 5 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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