VAT Assessment by SIT

[Ganeshan Kalyani]

Dear Sir,

I would like to share a situation where generally an assessment is done by a Sales tax officer/ Assistant Commissioner of Sales Tax / Deputy Commissioner of Sales Tax as the case may be. However in a situation where an assessment is carried by a Special Investigation Team (SIT) and a favorable Order is passed. How far is a change that the case can be re-opened in future. Or if the Order is not favorable can the same be Appeal against.

regards,

ganeshan

AI Summary

Special Investigation Team's Authority in VAT Cases: Appeals and Reopenings Explained Under Tax Law Sections. A user inquired about the authority of a Special Investigation Team (SIT) in VAT assessments compared to regular sales tax officers. They questioned the possibility of reopening a case if a favorable order is issued by the SIT and whether an unfavorable order can be appealed. The response clarified that the SIT has additional powers for conducting searches and audits when tax evasion is suspected. It was noted that an SIT-issued assessment order can be appealed if unfavorable, and the Comptroller and Auditor General (CAG) may reopen cases if future tax evasion is suspected.