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Can a State Tax Officer question IGST refund on payment of tax issued by the Customs?

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....an a State Tax Officer question IGST refund on payment of tax issued by the Customs?<br> Query (Issue) Started By: - Rohit Gupta Dated:- 20-12-2024 Last Reply Date:- 24-12-2024 Goods and Services Tax - GST<br>Got 6 Replies<br>GST<br>In my case, the State Tax Officer neither issued a draft audit report nor FAR. The STO issued SCN under Section 73 by attaching FAR to it. In the FAR, the STO has ment....

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....ioned that he needs to verify whether the gadgets were activated inside India or outside (purely a drawback issue which does not fall under State Jurisdiction). Neither the said query was put by way of an audit objection nor any explanation was sought in any manner. Moreover there are 6-7 other observations which were never put to the assessee. The assessee has submitted the shipping bills, shed r....

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....eport, BRC and details of IGST refund. Can the said officer question the exports? Can a SCN be issued on the basis of audit under Section 65 without issuing draft audit report or final audit report? Reply By KASTURI SETHI: The Reply: Dear Querist, It is beyond jurisdiction on the part of the State Tax Authorities. Such action is not valid. Reply to the second question is &#39;yes&#39;. A SCN....

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.... is an opportunity to defend. You can rely on the following judgements on the issue of &quot;the State Tax Authority has initiated proceedings without jurisdiction&quot;. 2024 (3) TMI 1216 - MADRAS HIGH COURT TVL. VARDHAN INFRASTRUCTURE Versus SPECIAL SECRETARY, HEAD OF THE GST COUNCIL SECRETARIAT, NEW DELHI Reply By KASTURI SETHI: The Reply: 2024 (4) TMI 656 - MADRAS HIGH COURT - RAM AGENCIE....

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....S Versus ASSISTANT COMMISSIONER OF CENTRAL TAX, THANJAVUR Reply By KASTURI SETHI: The Reply: 2024 (6) TMI 1311 - MADRAS HIGH COURT - JOHN BUILDWELL INDIA PVT. LTD. Versus JOINT COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, TIRUNELVELI Reply By VENU K: The Reply: A show cause notice should be the end of the investigation. A Sec 73 Notice should be issued when the Department has positive evid....

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....ence of erroneous refund and not on the basis of a suspicion about erroneous refund in my opinion. Reply By Shilpi Jain: The Reply: A SCN cannot be issued on presumptions and assumptions. Reply By Manoj Thakur: The Reply: state GST now after IGST? Interesting.<br> Discussion Forum - Knowledge Sharing ....