Automated notice generation: drop duplicate GST notices where prior audit, scrutiny, or advisory proceedings already concluded. Instruction directs that automated notices generated by IIT Big Data Software which duplicate completed audit, return scrutiny, advisory or summons proceedings be dropped wholly or to the extent already covered; system notices tied to voluntary payments or prior recovery notices are to be dropped after verification; invoice-only cases without movement should be dealt under the applicable penal provision and duplicates dropped; Proper Officers must review HSN/SAC-driven ITC issues and verify reversals related to exempt or non business supplies, inform taxpayers when proceedings are dropped, and ensure due process where notices remain.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Automated notice generation: drop duplicate GST notices where prior audit, scrutiny, or advisory proceedings already concluded.
Instruction directs that automated notices generated by IIT Big Data Software which duplicate completed audit, return scrutiny, advisory or summons proceedings be dropped wholly or to the extent already covered; system notices tied to voluntary payments or prior recovery notices are to be dropped after verification; invoice-only cases without movement should be dealt under the applicable penal provision and duplicates dropped; Proper Officers must review HSN/SAC-driven ITC issues and verify reversals related to exempt or non business supplies, inform taxpayers when proceedings are dropped, and ensure due process where notices remain.
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