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Can a State Tax Officer question IGST refund on payment of tax issued by the Customs?, Goods and Services Tax - GST |
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Can a State Tax Officer question IGST refund on payment of tax issued by the Customs? |
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In my case, the State Tax Officer neither issued a draft audit report nor FAR. The STO issued SCN under Section 73 by attaching FAR to it. In the FAR, the STO has mentioned that he needs to verify whether the gadgets were activated inside India or outside (purely a drawback issue which does not fall under State Jurisdiction). Neither the said query was put by way of an audit objection nor any explanation was sought in any manner. Moreover there are 6-7 other observations which were never put to the assessee. The assessee has submitted the shipping bills, shed report, BRC and details of IGST refund. Can the said officer question the exports? Can a SCN be issued on the basis of audit under Section 65 without issuing draft audit report or final audit report? Posts / Replies Showing Replies 1 to 6 of 6 Records Page: 1
Dear Querist, It is beyond jurisdiction on the part of the State Tax Authorities. Such action is not valid. Reply to the second question is 'yes'. A SCN is an opportunity to defend. You can rely on the following judgements on the issue of "the State Tax Authority has initiated proceedings without jurisdiction".
A show cause notice should be the end of the investigation. A Sec 73 Notice should be issued when the Department has positive evidence of erroneous refund and not on the basis of a suspicion about erroneous refund in my opinion.
A SCN cannot be issued on presumptions and assumptions.
state GST now after IGST? Interesting. Page: 1 |
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