AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
investigation u/s 67
X X X X Extracts X X X X
X X X X Extracts X X X X
....nvestigation u/s 67<br> Query (Issue) Started By: - FARIDUDDIN AHMAD Dated:- 12-4-2023 Last Reply Date:- 15-4-2023 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>sir search and seizure proceedings u/s 67 has been done on 05/12/2022 by the SIB UPSGST officials. however jurisdiction of the firm pertain to CGST department. later UPSGST department issued summon u/s 70 requiring the tax payer ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to produce books of accounts from the period 1 july 2017 to 5/12/2022. however the seizure does not contain any documents related to 1 july 2017 to 5/12/2022. seizure only contain the stock lying in the factory. kindly clarify that can the UPSGST office undertake the proceedings u/s 67 and for how many previous years records can be submitted. Reply By FARIDUDDIN AHMAD: The Reply: one more fact i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s that CGST department conducted audit u/s 65 for the period 1 july 2017 to 31/03/2020 last three years and issued ADT 02 which has been submitted to the UPSGST officials in the proceedings of summon. but the state officials are not relining on the audit report without providing the reason. Reply By Lakshman Kadali: The Reply: To undertake seizure under Section 67, the officers should be having ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....authorisation from Joint Commissioner (JC) and the JC can authorise the search and seizure only when he has reasons to believe that the goods are liable for confiscation. Many times, the department would not be communicating such reasons to the taxpayers. With respect to cross-jurisdiction, the state tax department can initiate the proceedings if the same is an intelligence-based enforcement acti....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on. This was clarified by way of a circular by GST Council. However, we can understand the reasons behind the investigation based on the questions asked by the department during the summons. Once we understand the reasons, we can check whether the department is conducting the investigation on same proceedings which are already covered by the audit done by central tax authorities (specific Audit P....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ara). If it is covered, we can take shelter of Sec 6(2) of CGST Act, 2017.Ideally, the department cannot invoke Section 74 for issuance of SCN when audit is already conducted by the department. There are many settled jurisprudence under Pre-GST laws With respect to time limit till which the department can ask for information, they can ask for the same up to 5 years from the due date of annual ret....
X X X X Extracts X X X X
X X X X Extracts X X X X
....urn for respective financial years.<br> Discussion Forum - Knowledge Sharing ....