Home Forum Goods and Services Tax - GST Month 12 2021 2021 (12) This
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Validity of notice/letter issued by Proper Officer - Goods and Services Tax - GSTExtract Sir, In one case, the proper officer has issued a notice/letter requiring the registered person to submit all the invoices, e-waybills and bank statements so as to prove the genuineness of the ITC claimed by the registered person. My question is, is such letter/ notice is a valid notice. The said letter/ notice does not contain any provision or section under which such information is asked for. I feel that such information can be asked only when there is express provision under the law. Say for example Sec 61 of CGST Act which talks about scrutiny of returns. Is it valid to ask such information without valid express provision under the law. The information asked for is much voluminous. As per Sec 160 , once a notice is acted upon, the validity of the same cannot be questioned at a later date.
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