A meeting of the Office Bearers and Executive Committee of the Sales Tax Bar Association, New Delhi, one of the largest Tax Bar Association in the country, took place with the newly joined Commissioner DGST/State Tax, Ms Nandini Paliwal, IAS on Thursday, 17-07-2025 wherein some important issues concerning Taxpayers were raised and discussed.
Bullet Points of discussion:
I. Procedural Deficiencies under SPL-02 (GST Amnesty) – Officers are issuing vague, non-speaking show-cause notices under SPL-02 cases, demanding irrelevant documents (e.g., balance sheets, sales/purchase registers) and questioning eligibility for the scheme, which defeats the amnesty scheme’s objective (sample Notices attached).
Request: Issue clear instructions prohibiting such practices to uphold the scheme’s intent and avoid harassment.
II. Dismantling of CRC: Registration Applications be taken up at respective Wards level on the Central SOP pattern as per latest Instruction for operational efficiency (Ref. Instruction No. 03/2025-GST dated 17.04.2025, copy attached).
III. Cancellation Application Disposal: Enforce time-bound disposal of cancellation applications (Ref. Circular No. 69/43/2018-GST dated 26.10.2018, copy attached).
IV. Refund Grievance Redressal under GST & VAT – Timely refund mechanism is essential in tax administration, as it facilitates trade through release of blocked funds for working capital, expansion and modernization of existing business. The grievance redressal mechanism under the Circulars for pending refunds is not being effectively implemented (Ref. Circulars No. 181/13/2022-GST dated 10.11.2022 and Circular No. 197/09/2023-GST dated 17.07.2023, copies attached).
Request: Reinforce and monitor compliance with accountability measures and periodic status reviews.
V. Hearing of Appeals & their timely disposal under GST. Hearings of Appeals be taken up on regular basis. Hearings lack scheduled time slots, causing delays in disposal of objections.
Request: Fix dedicated hours for hearing for timely disposal and issuance of acknowledgment (APL-02) / hearing notices. The weekly review meetings by Senior/Ward Officers be done preferably post 4.00 PM.
Appointment of Additional SOHA: Expedite to manage pendency or in the alternative, give only SOHA charge to the Officer.
VI. Suspension of RCs Without Notice (GST) – RCs are suspended on suspicion of bogus purchases or information received from other Departments without issuing prior SCN, violating Principles of Natural justice.
Request: Ensure prior show-cause notices and adherence to due process before suspension.
VII. DVAT Amnesty Scheme Implementation – While a principled agreement exists to align DVAT Amnesty with the GST Amnesty (Circular No. 248/05/2025-GST under Section 128A of CGST Act), implementation remains pending. Timely notification will reduce litigation and provide much-needed relief to taxpayers.
Request: Expedite notification and implementation of the DVAT Amnesty Scheme in line with GST provisions.
The Commissioner after a patient hearing assured to look into all matters at the earliest to facilitate a smoother working environment for Tax Professionals and Taxpayers.
Reports Mr. Sanjay Sharma, Adv., President Sales Tax Bar Association TEAM STBA
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