TGST Act, 2017 – Demands being raised – Proper opportunity not being afforded – Adverse remarks passed by Hon’ble High Court - Circular instructions being issued – Proper procedure to be followed - GST - States - CCT’s Ref No. A(1)/103/2017

Office of the Commissioner of Commercial Taxes Telangana State :: Hyderabad CIRCULAR CCT s Ref No. A(1)/103/2017 Dt. 10-06-2021 Sub:- TGST Act, 2017 Demands being raised Proper opportunity not being afforded Adverse remarks passed by Hon ble High Court - Circular instructions being issued Proper procedure to be followed Regarding. Ref:- 1. W.P. No. 7826 of 2021 in the Hon ble High Court of State of Telangana, dated 31st March, 2021. 2. CBIC SOP Circular No. 129/48/2019 GST, Dt. 24-12-2019. Attention of the Officers noted in the margin is invited to the above cited subject. It is to alert all the Jurisdictional Authorities that certain issues have come to the notice of the undersigned regarding procedural lapses while raising demands and enforcing collections. In certain cases it was observed that non-filer assessment under section 62 is being done in FORM GST ASMT-13 without issuing FORM GSTR-3A (Notice to return defaulter u/s 46 for not filing return) not following the prescribed procedure under the scheme of the Act. In this connection all the Jurisdictional Authorities are instructed to strictly adhere to the procedure prescribed and refer to the SOP issued in this regard vide reference 2nd cited. Also, there were other instances where in the Hon ble High Court has been passing adverse remarks for not affording a reasonable opportunity to the tax payer for presenting his case. Therefore, it is once again re-iterated that reasonable opportunities for hearing the plea of the tax payer have to be provided and the procedure prescribed should not be deviated. The above instructions shall be strictly adhered to and any deviation in the matter shall be viewed seriously. Sd/- Neetu Prasad Commissioner of Commercial Taxes