Issue Of SCN after Introducation of GST Act,2017

[Rajesh Thakkar]

Service Tax has been omitted by Section 173 of the CGST Act, 2017, and no inquiry or investigation has been initiated before implementing the GST Act, 2017. Any notices issued under Service Tax after inquiry or assessment or on the basis of ITR-TDS is valid u/s 173 & 174 of GST Act, 2017

AI Summary

Debate on Validity of Show Cause Notices Post-GST Act: Section 174(2) of CGST Act Sparks Differing Opinions A discussion on a forum addressed the validity of show cause notices (SCNs) issued after the introduction of the GST Act, 2017. The query raised concerns about the legitimacy of SCNs under the Finance Act, 1994, particularly when based solely on Income Tax Returns (ITR) and Tax Deducted at Source (TDS) data. Participants referenced tribunal decisions asserting that service tax demands cannot rely solely on ITR-TDS. Some argued that SCNs remain valid under Section 174(2) of the CGST Act, while others emphasized the need for complete investigations before issuing SCNs. The discussion highlighted differing views on procedural requirements and legal interpretations.