Ingredients of a Notice asking for Documents

[Punit Agarwal]

Dear All,

Can a notice be issued for asking documents and returns without stating the relevant provisions of the Act i.e. under which section the proper officers is empowered to issue notices.

AI Summary

Debate on GST: Should Notices for Documents Specify Legal Authority? Focus on Cooperation and Efficiency. A discussion in a forum about Goods and Services Tax (GST) addresses whether a notice requesting documents and returns must specify the legal provisions empowering the issuance of such notices. One participant advises complying with the request to save time and focus on the case's merits. Another participant emphasizes that the department has the authority to request information through various means and highlights the collaborative role of taxpayers and tax authorities in national development. The responses suggest prioritizing cooperation and efficiency over challenging procedural details.