A complete approach on how to deal with Show Cause Notice & Summon
Table of Contents
Show Cause notice
“Tax laws are the most imaginative fiction being written today.
Audi Alteram Partem
It is a time-tested principle of natural justice i.e. Audi alteram partem meaning ‘let the other side be heard’ that no person can be adjudged guilty without being given an opportunity to answer charges against such person.
And to hear a person, such person should be “put at notice” which clearly states various aspects about the charges or allegations in such notice so that the person can understand the allegations and answer them.
Sine Qua Non
In GST, as with every legislation, this notice is called “show cause notice” and this show cause notice is a mandatory requirement for raising demands.
Any other communication, letter, endorsement, suggestion, or advisory from the tax department cannot be considered to be a show-cause notice.
The Supreme Court in the case of Canara Bank v V K Awasthy MANU/SC/ 0249 2005 has dealt with extensively significance of principles of natural justice.
Notice is thus a sine qua non for any demand proceedings and SCN is the one that ‘sets the law in motion.
Related Topic:
HSN Classification: Fortified Rice Kernels (FRK)
Proceedings Where Show Cause Notice Is Mandatory
You can also split your content
1. Proceeding u/s 52 of GST act ( FORM – GST – DRC- 01 ).
2. Determination of tax liability u/s 73 in the normal case ( FORM – GST – DRC -01 ).
3. Determination of tax liability u/s 74 in fraud case ( FORM – GST – DRC -01 ).
4. Tax collected but not paid u/s 76 (FORM – GST – DRC -01 ).
5. Levy of penalty u/s 122 for specified offenses (FORM – GST – DRC -01 ).
6. Levy of interest u/s 50 (FORM – GST – DRC -01 ).
7. Levy of penalty u/s 123 for failure to furnish information (FORM – GST – DRC -01 ).
8. Imposing fine for failure to furnish information return u/s 151 (FORM – GST – DRC -)01 ).
9. Levy of general penalty u/s 125 for contraventions of provisions of the act (FORM – GST – DRC -01 ).
10. Levy of penalty in certain cases u/s 127 of the act (FORM – GST – DRC -01 ).
11. Levy of penalty u/s 129 of the act for transport of any goods or store any goods while they are in transit in contravention of provisions of the act and rules (FORM – GST – DRC -01 ).
- Confiscation of goods or conveyance and levy of penalty u/s 130 of the act (FORM – GST – DRC -01 ).
13. Cancellation of the registration u/s 29 of the act ( FORM-GST-REG-17 ).
14. Rejection of an application for revocation of cancellation of registration u/s 30 of the act ( FORM-GST-REG-23 ).
15. Denial of option to pay tax u/s 10 of the act under composition scheme (on the ground of violation of conditions of restrictions prescribed u/s 10 ) ( FORM-GSTCMP-05 ).
16. Rejection of refund u/s 54 read with rule 92 (3) ( FORM-GST-RFD-08).
17. Assessment of unregistered person u/s 63 of the act ( FORM-GST-ASMT-14 ) and (FORM – GST – DRC -01 ).
18. Disqualification of Goods and Service Tax Practitioner u/r 83 (4) of the rules ( FORM-GST-PCT-03).
19. Revision proceeding u/s 108 of the act ( FORM-GST-RVN-01)
Related Topic:
How to file a reply in form GST ASMT-11?
Proceedings – No Need to Issue Show Cause Notice!
1. Best judgment assessment of non -filers of return u/s 62 of the act.
2. Levy of Interest on delayed payment of taxes u/s 50 of the act.
But…
• THE SUPERINTENDENT OFFICE OF CENTRAL G.S.T VERSUS M/S. LC INFRA PROJECTS PVT., LTD
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