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SERVICE OF NOTICE UNDER MODEL GST ACT

Goods and Services Tax - GST - By: - Mr. M. GOVINDARAJAN - Dated:- 9-2-2017 Last Replied Date:- 9-2-2017 - In the course of time the GST Authorities may take various decisions, issued orders, issued summons, notice or other communications to the assessee or other required persons. The service of communication of any sort is to fulfill the requirements of principles of Natural Justice. Serving the same is not enough and the confirmation of receipt of the said communication should be ensured by th .....

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the application for revocation of cancellation of registration without giving a notice to show cause and without giving the person a reasonable opportunity of being heard. Notice to return defaulters Section 41 provides that where a registered person fails to furnish a return under Section 34, Section 39 or Section 40, a notice shall be issued requiring him to furnish such return within 15 days in such form and manner as may be prescribed. Refund Section 48 (5) provides that if, on receipt of r .....

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is, 90% of the total so claimed, excluding the amount of input tax credit provisionally accepted, in the manner and subject to the conditions, limitations and safeguards as may be prescribed and thereafter make an order for final settlement of the refund claim after the due verification of documents furnished by the applicant. Section 48 (11) provides that where an order giving rise to a refund is the subject matter of an appeal or further proceeding or where any other proceeding under this Act .....

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eding under this Act, requiring the operator to furnish such details relating to- supplies of goods or services effected through such operator during any period; or stock of goods held by the suppliers making supplies through such operator in the godowns or warehouses, by whatever name called, managed by such operators and declared as additional places of business by such suppliers as may be specified in the notice. Provisional assessment Section 58 (1) provides that where the taxable person is .....

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Section 58(1), pass the final order after taking into account such information as may be required for finalizing the assessment. Assessment of non filers of returns Section 60 (1) provides that where a registered taxable person fails to furnish the return required under Section 34 or Section 40, even after the service of a notice under Section 41, the proper officer may proceed to assess the tax liability of the said person to the best of judgment taking into account all the relevant material wh .....

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t order within a period of 5 years from the due date for filing of the annual return for the year to which the tax has not paid relates. No such assessment order shall be passed without giving a notice to show cause and without giving the person a reasonable opportunity of being heard. Audit by tax authorities Section 63 (3) provides that the taxable person shall be informed by way of a notice, sufficiently in advance, not less than 15 working days, prior to the conduct of audit in the manner pr .....

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und has erroneously been made, or who has wrongly availed or utilized input tax credit, requiring to show cause why he should not pay the amount specified in the notice along with interest payable thereon under Section 45 and a penalty leviable under the provisions of this Act or the rules made there under. Section 66(7) provides that where the proper officer shall, after considering the representation, if any, made by the person chargeable with tax, determine the amount of tax, interest and a p .....

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the refund has erroneously been made, or who has wrongly availed or utilized input tax credit, requiring to show cause why he should not pay the amount specified in the notice along with interest payable thereon under Section 45 and a penalty equivalent to the tax specified in the notice. Section 67 (7) provides that the proper officer shall, after considering the representation, if any, made by the person chargeable with tax determine the amount of tax, interest and penalty due from such perso .....

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en so paid, the proper officer may serve on the person liable to pay such amount a notice requiring to show cause why the said amount as specified in the notice, should not be paid by him to the credit of the Central or a State Government and why a penalty equivalent to the amount specified in the notice should not be imposed on him under the provisions of this Act. Section 69 (6) provides that the proper officer shall issue an order within one year from the date of issue of the notice. Recovery .....

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the amount due from such person or the whole of the money when it is equal to or less than that amount. Provisional attachment Section 77 (1) provides that where during the pendency of any proceedings under Section 60, 61, 62, 66, 67 or 79 the Commissioner is of the opinion that for the purpose of protecting the interest of Government revenue, it is necessary so to do, he may by order in writing attach provisionally any property, including bank account, belonging to the taxable person in such a .....

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mon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making for any of the purposes of this Act. Power to impose penalty in certain cases Section 88 provides that where the proper officer is of the view that a person is liable o a penalty and the same is not covered under any proceeding under Sections 59, 60, 61, 62, 66, 67, 89 or 90, he may issue an order levying such penalty after giving .....

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nd state the points for determination, the decision thereon and the reasons for the decision. Section 98 (13) provides that on disposal of the appeal, the First Appellate Authority shall communicate the order passed by him to the appellant and to the adjudicating authority. Revisional powers Section 99 (4) provides that every order passed by Chief Commissioner or Commissioner in revision shall, subject to the provisions of sections 102, 106 or 107 be final. Orders of Appellate Tribunal Section 1 .....

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the Appellate Authority Section 119 (2) provides that the order shall be passed within a period of 90 days from the date of filing of appeal. Service of notice Section 159 of the Act provides that any decision, order, summons, notice or other communication under the Act or the rules made there under shall be served by any one of the following methods- by giving or tendering it directly or by a messenger including a courier- to the addressee; or the tax payer; or to his manager; or to agent duly .....

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