TaxTMI 
TaxTMI 
TaxTMI 
Show Cause Notice under GST
X X X X Extracts X X X X
X X X X Extracts X X X X
....how Cause Notice under GST<br> Query (Issue) Started By: - Krishna Murthy Dated:- 26-10-2020 Last Reply Date:- 28-10-2020 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>Sir, can a Proper Officer (PO) issue SCN based on the objections raised by the AG Audit objections. There was an issue with regard to interest payable and the PO clearly states in the SCN that the said objection was raised....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... by the AG Audit. If the PO acts solely upon the AG Audit objections, does it not mean that there is no proper application of mind by himself while making assessment. Would this be a valid ground for issue of SCN. Reply By KASTURI SETHI: The Reply: Dear Krishna Murthy Ji, Yes, It is a valid ground. Regarding non-application of mind by the officers of the department go through the following :- ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... You are not aware of the internal mechanism of the department and the powers of CAG. AG (Audit) is a wing of CAG. AG (Audit) has been empowered to conduct audit of all the units ( on selective basis also), in addition to the internal audit being conducted by the department. This wing also conduct audit of all Range Offices and different branches of the department. AG office also keeps check on p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....endency position in the office. In case any short levy/non-levy is detected by AG Office in respect of any unit and confirmed by way of adjudication/Appellate Authorities, charge sheet is issued to the erring officer posted in Range and Internal Audit wing of the department. Thus AG (Audit) has supervisory powers over Central Excise, Customs, Service Tax and CGST/SGST Offices. Reply By Ganesha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n Kalyani: The Reply: I agree with Sri Kasturi's view. Reply By Himansu Sekhar: The Reply: Show cause notice is a notice and not an assessment order. All the facts can be brought before the adjudicating authority who can also examine these issues. No need to panic<br> Discussion Forum - Knowledge Sharing ....