TaxTMI 
TaxTMI 
Urgent as well as dire need for training the tax officials whose orders are set-aside later.
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....rgent as well as dire need for training the tax officials whose orders are set-aside later.<br>By: - K Balasubramanian<br>Goods and Services Tax - GST<br>Dated:- 22-9-2026<br>The extra ordinary delay in making all the benches of GSTAT operational had already made severe damages to the taxpayer to an unimaginable level which facts are coming to light in public domain as the orders passed by the various division benches are posted appropriately in the portal. As I constantly update myself on all such orders, I had an occasion to see the order of the Division Bench of the GSTAT, Lucknow on 18/09/2026 within 24 hours. This relates to the tax period 01/07/2017 to 31/03/2018 during which period GSTR 2 was not perfect as many suppliers posted B2B ....
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....transactions as B2C due to lack of understanding of the new law. Moreover GST paid through Electronic cash ledger on RCM were also not reflected in GSTR 2. Considering all these, CBIC has completely understood the need for justice to the taxpayer and hence posted the responsibility on the adjudication officer to verify facts before conformation of any demand. This is more than abundantly clear from CBIC Circular 183 dated 27/12/2022 which reads as "4. The proper officer shall first seek the details from the registered person regarding all the invoices on which ITC has been availed by the registered person in his FORM GSTR-3B but which are not reflecting in his FORM GSTR 2A. He shall then ascertain fulfilment of the following conditions of S....
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....ection 16 of CGST Act in respect of the input tax credit availed on such invoices by the said registered person: (i) that he is in possession of a tax invoice or debit note issued by the supplier or such other tax paying documents; (ii) that he has received the goods or services or both; (iii) that he has made payment for the amount towards the value of supply, along with tax payable thereon, to the supplier. Besides, the proper officer shall also check whether any reversal of input tax credit is required to be made in accordance with section 17 or section 18 of CGST Act and also whether the said input tax credit has been availed within the time period specified under sub-section (4) of sec....
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....tion 16 of CGST Act". Thus it is absolutely clear that the taxpayer must submit required information to the proper officer as required by the proper officer but the proper officer must verify the facts before confirming the GST demand. This circular is dated 27/12/2022 and the OIO was passed on 14/13/2023 after 11 complete months by totally ignoring the CBIC Circular. It may be noted that CBIC Circulars are not binding on taxpayer, who may take advantage if need be whereas the same is squarely binding on all tax officials at adjudication level and this particular circular was issued by Principal Commissioner (GST) on due approval by the Board. The OIO was passed even without affording the opportunity of personal hearing. The SCN was d....
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....uly replied by way of submission of reconciliation statement which were not considered at all. The first appellate authority has forgotten the fact that he is not a adjudication officer but the First Appellate Authority. If all orders by adjudication officers are to be sustained at the first appeal level, then where is the need for such first appeal?. The lapses are violation of natural justice, non-consideration of reply and passing order in violation of CBIC Circular etc are simply ignored at the second level as well by the first appellate authority. This is possible only under two circumstances. One is not aware of CBIC Circular itself. Two, assuming himself above the Board as well as Principal Commissioner (GST), who has signed that ....
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....circular. Both are not acceptable to me as a tax professional and in order to curb the continuance of such occurrences, there is a suggestion available from myside. The GST and Indirect Taxation Committee of the Institute of Chartered Accountants of India is organising various live sessions on the portal https://idtc.icai.org and lot of updates are also available for free which the GST officials may take advantage by updating themselves to avoid passing of orders which are eventually bound to be set aside or quashed at a later date which speaks of the poor quality of adjudication. Live programmes are also conducted by learned faculties the details of which are posted there which is free for view by furnishing the details of such viewer. ....
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....Above all, the committee is currently in the process of identifying highly experienced and knowledgeable Chartered Accountants for conducting various training programmes all over India. The tax administrators at all the State may note this and take up appropriately with the GST and IDTC whose contacts details are also available in their portal idtc.icai.org Current Developments: Many of the benches of GSTAT have started passing the final orders by way of disposing the second appeal. The total e filed appeals in Tribunal's portal has already crossed 80,000 which is going to cross 1,00,000 in the year 2026 itself. Hence, continuance of passing adjudication orders by way of disregarding the issues which were already decided at GSTAT or ....
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....High Court or Supreme Court level may not be taken lightly in the day to come as we have actually seen a case of imposition of cost amounting to Rs. 50,000 0n one tax officer. This is the most appropriate time for tax officials to learn more and pass quality orders to save their skin from adverse criticism, imposition of cost or even passing of strictures on the erring tax officials. Taxpayers as well as tax professionals are on a comfortable zone now as many of the issues which were already settled were wrongly raised repeated by tax officials so far on the plea that writ was dismissed and case was remanded without attaining finality is not the case in future. Reiterating the same view again is only to avoid the litigation even to a sma....
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....ll extended which are otherwise unwarranted at all. =============<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....