Sir/Madam,
Please share if party not submitted required documents.
1. What actions can department take against the party ?
2. Can department issue SCN without complete information provided by the party.
3. Is any best judgement method available in the GST provisions ?
Debate on GST Document Submission Issues and Show Cause Notices Under CGST Act Section 62 A discussion forum addressed issues related to non-submission of required documents under the Goods and Services Tax (GST). The initial query sought guidance on departmental actions and the issuance of Show Cause Notices (SCN) without complete information. Responses highlighted the need for specific queries and referenced provisions under the CGST Act, 2017, particularly Section 62, which operates independently of Sections 73 and 74. It was noted that SCNs could be issued based on best judgment, and the burden of proof varies depending on the nature of the allegation. Participants emphasized the importance of presenting specific facts for accurate guidance. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
