8 Important clarification by Delhi GST department related to the issuance of notice

The Delhi GST department has taken the cognisance at many issues related to the notices in GST. The notices were issued in cases where the adjudication was already done via scrutiny or Audit. The department has asked to withdraw the notices in these cases. Also the personal hearing befor ethe written reply is also asked to be avoided by the officers.

1. Cases where notices have been issued even after completion of audit proceedings, SCNs need to be withdrawn after following the required course of action on audit report.
2. Cases where notices have been issued  after completion of surunity of return proceedings SCNs need to be withdrawn to the extent of subject matter or issues which have already been covered in previous proceeding, after  due verifications and recording of reasons.
3. In cases of ITC reversal, proper officer shall make due verification of input used for making taxable/ non-taxable supplies or input used for non- business or personal purposes or making exempt supply.
4. in cases of blocked credit where notices have been issued on the basis of HSN/SAC Codes or cases where transactions have been made with cancelled taxpayers proper officer shall examine relevant facts along with supporting records and take decision on case to case basis in accordance with law.
5. proper officer shall provide a personal  hearing after filing of reply / representation by the taxpayer or after the expiry of period of 30 days , as the case may be . Moreover, before passing  any  adverse order a personal hearing must be  given to taxpayer in terms of section 75(4)
6. proper officer shall also duly record / document the proceeding of personal hearing
7. In cases where it comes / has been brought to the knowledge of proper officer that the notice is required to be withdrawn  any written submission of the  taxpayer  or any personal hearing drop the proceeding  on the basis of facts and contents of each case.
8. A taxpayer must be informed about dropping of proceeding without fail wherever applicable .