Sec 73(1)
Where it appears to the proper officer...........
So when a notice is issued demanding tax for violation of say 16(4) straight away under Sec 73 is it possible to argue that
To Appear anything to officer an investigation or assessment is required. The department cannot straight away launch Demand and Recovery mechanisms.
In this case16(4) violation can APPEAR to Officer only after undertaking a scrutiny of returns. So ASMT 10 proceedings are mandatory before initiating Sec 73(1). The officer has to follow the due process and cannot skip the process.
Debate on GST and Section 73(1) Notice Issuance Without Prior Scrutiny: Necessity of Compliance with Section 16(4) Discussed A discussion on the Goods and Services Tax (GST) focuses on whether a notice under Section 73(1) can be issued without prior scrutiny of returns, specifically regarding violations of Section 16(4). One participant argues that scrutiny is necessary before issuing a demand notice, while others contend that if a violation is apparent from the returns, a notice can be issued directly. The debate includes references to legal precedents and interpretations of GST rules, with differing opinions on whether procedural steps like issuing Form ASMT-10 are mandatory. The discussion also touches on the principles of natural justice and due process in tax assessments. (AI Summary)
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