Advisory on exercising due diligence for issuance of notices under Section 73/74 of Assam GST Act and timely completion of adjudication thereof

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.... INSTRUCTION NO. 14/2024-GST Dated Dispur the 14th March, 2024. Subject: Advisory on exercising due diligence for issuance of notices under Section 73/74 of Assam GST Act and timely completion of adjudication thereof - reg. No. CT/GST-40/2020/116.- A large number of demand show cause notices in FORM DRC-01 have been issued under section 73/74 of Assam GST Act, 2017 by the proper office....

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....proaching, the Zonal Joint Commissioner of State Tax may also keep a close watch on the pending investigations, scrutiny, audit etc. to ensure that the said proceedings are completed by the proper officers well in time and any decision to issue demand notice is taken only after providing an opportunity to the taxpayers to explain their case by giving them sufficient time and after full appreciatio....

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.... limits for issuance of adjudication orders for FY 2017-18, 2018-19 and 2019-20 have expired/ are expiring on 31.12.2023, 30.04.2024 and 31.08.2024 respectively. Therefore, the adjudication orders in respect of demand notices issued for the said financial years are required to be mandatorily issued by the proper officer before the expiry of the said time lines. Considering such large number of ....