Hi all,
Client received an adjudication order U/s 73 demanding Tax from the Proper Officer (Audit), But prior to the adjudication, enforcement had raised the same issue and accepted the liability payment in GSTR-3B next financial year. The audit officer did not give opportunity of being heard before passing the order.
Assessee filed appeal. To avail benefit U.s 128A, withdrew the appeal and filed SPL-02. The officer is given SCN for rejecting application in Form SPL-03.
Whether the adjustment of liability not done by the department can be rectified U/s 161, though beyond time period. Whether it is apparent mistake?
Thanks
GST Section 73 audit demand issued despite prior liability payment through GSTR-3B creating portal adjustment problems A taxpayer received an adjudication order under Section 73 demanding tax from an audit officer, despite enforcement having previously raised the same issue and accepted liability payment through GSTR-3B in the next financial year. The audit officer failed to provide an opportunity for hearing before passing the order. The assessee filed an appeal, then withdrew it to apply for amnesty under Section 128A via Form SPL-02, but received a show cause notice in Form SPL-03 rejecting the application. The central issue involves whether liability adjustment not performed by the department can be rectified under Section 161 beyond the time period as an apparent mistake. Multiple parties report similar problems where payments made through GSTR-3B are not auto-reflecting in the portal, preventing officers from closing demands and issuing SPL-05 orders. Officers acknowledge their rectification powers but are unwilling to process such corrections, advising appeals against amnesty rejections instead. The GST portal lacks proper fields for officers to close demands where payments were made through GSTR-3B. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
