SCN RECEIVED Notice Under Sec 61-FY 2017.18

[Ram Ramachandran]

Hello Sirs,

Please guide me on how to address below sequence of events:

31/01/2020 - GSTR-9C Filed for FY 2017-18

28/09/2022 - We received Notice Under Sec 61 ,pointing out discrepancy of ITC CLaimed - difference between GSTR-2A vs GSTR-3B of Rs 75,508

30/09/2022. - Since the same discrepancy had been pointed out to us by our Auditor when submitting Annual GST Return and filing GSTR-9C for the same year, we agreed to the demand and deposited the tax with interest and filed reply via GST ASMT-11 on 30.09.2022

15/03/2023 - We again received a Fresh Notice from Department via GST Portal under Sec 61, issued by GST Tax Officer,Class II,AVATO, who has not referred to our last reply via GST ASMT-11 or payment of tax and has instead called for voluminous documents - Party Ledgers,Cashbook, Tax Invoices, Purchase Invoices, Purchase/Sales Register Bank Statements for Full Year, Purchase Invoices.

My Question :

a) if I have already agreed to the earlier demand notice and paid the same and filed my reply via ASMT -11 on 30.9.2022, why is the Department now asking for submission of these voluminious documents ?

b) Assuming that they are justified in doing so, though the new SCN does not mention any specific shortfall how does one submit voluminous documents, online ?

Thank you for the guidance from Experts on this forum

AI Summary

Taxpayer Challenges GST Discrepancies and Penalties; Experts Question Validity of Notices Under Section 61 and Section 73 Compliance. A taxpayer sought advice on addressing a sequence of events involving Goods and Services Tax (GST) discrepancies for the financial year 2017-18. After filing GSTR-9C and receiving a notice under Section 61 for discrepancies in Input Tax Credit (ITC), the taxpayer paid the demanded tax with interest and replied through ASMT-11. Despite this, a new notice requested extensive documentation without acknowledging the previous response. Experts advised that such notices lack legal validity under Section 61, suggesting the taxpayer file a reply referencing past compliance and request ASMT-12. Later, a summary of SCN under Section 73 was issued, demanding penalties. The taxpayer was advised to present evidence of previous payments and ensure compliance with interest payments during a scheduled hearing.