Regarding- Issuance of SCNs in time bound manner
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....l Additional Commissioner, Grade -1, Additional Commissioner, Grade -2, (S.I.B.) Joint Commissioner, (Executive/Corporate Circle/S.I.B/Tax Audit) Commercial Tax, Uttar Pradesh. SUBJECT : ISSUANCE OF SCNS IN TIME BOUND MANNER-REGARDING. A detailed analysis to pursue trends in cases of GST evasion & fraudulent ITC availment booked viz-a-viz number of SCNs issued agai....
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....pecified in sub-section (10) for issuance of order. (10) The proper officer shall issue the order under sub-section (9) within three years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within three years from the date of erroneous refund. 2.3 Attention is als....
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....w: Sr. No. Period Last date to file Annual Return 1 2017-18 05th February, 2020 (Notification no. 06/2020- Central Tax) dated 03.02.2020&GST-2019-20/F.No.- 509/45/Dated 05.02.2020(State tax). 2 2018-19 31st December, 2020 (Notification no. 80/2020- Central Tax) dated 28. 10.2020& GST-2020-21/F.No.- 509/56/Commercial tax Dated 09.11.2020 (State tax). 3 2019-20 31....
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....on 74. This might result in a situation where either the adjudicating authority is not able to pass orders within prescribed time period or quality of adjudication suffers. It is felt that the present situation warrants for extra efforts on the part of field formations and strict monitoring at supervisory level. Accordingly, Commissioner desires that Additional Commissioner Gr.I, Additional Com....
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