How to Deal with GST Show Cause Notices with Pleadings-Taxmann

Description

The coverage of the book is as follows:

• Notices, by Provision and Type (Division One)
  • Sections 25 & 29—registration notices: rejection of applications, suspension, suo motu and voluntary cancellation, revocation, appealable orders
  • Section 63—best-judgment assessment of unregistered persons; ‘best judgment is not wild guesswork’; challenges to jurisdiction
  • Section 73—non-fraud demands: pre-notice consultation, limitation, service and its validity, deficiencies and discrepancies, non-denial as admission
  • Section 74—fraud/suppression demands: special circumstances, the penalty stages, ‘cum-tax’ demand
  • New Section 74A—date of commencement, terminal date for old notices, ingredients to jurisdiction, fresh limitation, definition of suppression, ‘mother notice v. child notice’
  • Section 76—tax collected but not paid; composite demand; absence of limitation
  • System-generated notices—Rules 88C, 142B and 88D, response options, adverse inference, auto-generated appropriation
  • Refund notice—unjust enrichment, credit-note mischief, protective notices, erroneous refund with interest
  • Notice for e-Way Bill—binary verification, alteration/expansion of enquiry by circular, cryptic notices, pleading for lenience
  • Notice for Penalty—general discipline on penalty, personal penalty on directors, penalty under section 52, waiver of penalty notice
  • Notice for Confiscation—seizure as a pre-condition, release from detention, the (unlimited) limitation position
• Adjudication and Remedies (Division One)
  • Preparation to reply; the jurisprudence of adjudication (e.g., interest as automatic rather than penal, the bar on plurality of penalty); drafting the reply; relief and outcomes in adjudication
  • Remedy of appeal; the ‘sequel notice’ by the Appellate Authority; relief in appeal
  • Revisionary proceedings—the anomaly of executive revision of appellate orders, the narrow grounds (illegal, improper, or omitting material facts), doctrine of election, bar on revision, ‘mischievous appeals,’ limitation
  • GST Appellate Tribunal—GSTAT structure and benches, pre-deposit (including penalty-only and fine-only disputes), statement of facts and grounds, paper-books, interlocutory applications; Tribunal Procedure (APL-5, cross-objections, computational tables, condonation, withdrawal); the GSTAT Procedure Rules (powers, instituting appeal, registry, hearing, case management, e-filing, CPC); and a closing chapter on applicable jurisprudence
• Pleadings (Division Two) — Enlarged Illustrative Pleadings
  • Pleadings for reply to notices—Chapter 26 alone runs to 58 numbered sub-paragraphs, the bulk of them worked reply scenarios: DRC-3 payments, GSTR-2A/3B and GSTR-1/3B mismatches, RCM unpaid, credit/debit notes, TRAN-1 transition credit, composition-taxpayer defaults, Rule 86A/86B, blocked and common credits, supplier-in-default, ‘interest only’/’penalty only’ demands, classification and exemption disputes, pure-agency collections
  • Pleadings in departmental engagement—DRC-13 (third-party recovery), DRC-22 provisional attachment, CMP-6, ‘call book,’ time-barred-notice intimations, death of proprietor/appellant
  • Pleadings in appeal memo—audit-led, inquiry-led and interception-led demands; relief under section 75(2); RVN-1/ADT-2 situations; condonation-of-delay affidavits
  • Appellate Tribunal pleadings—notes on APL-5/APL-6, preliminary grounds (sections 61/65/67), special and common grounds
  • Inherent powers of GSTAT—including extended-adjournment/call-book applications