Q & A Relating To Show Cause Notice & Appeals Under GST Law
“No man ever reached to excellence in any one art or profession without having passed through the slow painful process of study and preparation.” – [Horace – Ancient Greek Poet, 65 BC- 8 BC]
Table of Contents
Pre- Notice Consultation
| Sr. No. | Name of Participant | Question | Speaker’s Response |
| 1 | Kunal Desai | What would be the situation if DRC-01A is not issued by the proper officer after “may communicate” substituted? and shall we challenge discretionary power of office with WP in High Court? | “May” denotes discretion vested in the officer. The challenge to HC can always lie but it’s a difficult task. |
| 2 | Sandesh S Kutnikar | 142(1A) does not say may communicate. It says under 73(1) 0r 74(1), as the case may be, communicate. In my humble view, it is still mandatory to issue DRC-01A prior to SCN | The provision is not properly read. The earlier word “shall” is replaced by “may”. |
| 3 | Dwarakesh S | Can statement in Form DRC-1A be challenged? | HC’s door is always open but not advisable. |
| 4 | Vikash Mittal | Can’t we take the grounds taken in the pre-SCN consultation in reply to, SCN? Will it be barred? If no then what are the harms of participating in such a consultation process? | Grounds earlier taken can always be taken but will it serve any purpose? |
| 5 | Manmohan Bajaj | Can we choose to reply to DRC-01A by saying liability not acceptable without giving any reasons for the same? | Yes |
| 6 | Madhavan Narasimhan | is department required to pre-consult with the assessee before the issue of show cause notice | Amended provision makes it discretionary |
Show Cause Notice
| Sr. No. | Name of Participant | Question | Speaker’s Response |
| 1 | Prakash Mirchandani | How to related or points to take care for the cases to be quoted in support for points mentioned in our reply to SCN | Read the judgements carefully before relying on it and do not go by Headnotes. |
| 2 | DEEPAK GADGIL | what will be the status of notice issued Without Din | At worst, irregular but can be challenged as invalid on the basis of the Board’s Circular |
| 3 | Ambesh Biyani | Can the reply to the notice be shared with us.? | ?? |
| 4 | Aditya Khandelwal | Can commissioner (Appeals) take fresh contention and pass adverse appeal order if such contentions were not present in SCN of Adjudicating Authority? | No. See, SC in Hindustan Polymer’s case and other judgements in my Presentation. |
| 5 | Anil Kumar Agrawala | Who can issue SCN -whether Proper Officer or Adjudicating Authority? | Proper Officer who generally acts “Adjudicating Authority‟ also. |
| 6 | Kartik Solanki | Issue An SCN Demanding Service Tax On Difference Between P&L Account Of The Entire Entity Vs All The Returns Filed? Can One Fight The Whole Matter Only On The Basis On The Jurisdictional Issue? | jurisdiction ground at the Departmental level. This ground should be taken only as “Preliminary objection/ground‟ |
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