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ICAI/IDTC/2023-24/Rep/28 16th October 2023 Shri Rakesh Agarwala Principal Commissioner of State Tax Government of Assam Kar Bhawan, G S Road Guwahati Dear Sir, Sub: Mass show cause notices on GST issued under section 73 for the Financial Year 2017-18 in the month of September 2023
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FAQ :
ICAI has raised 11 concerns about the mass issuance of GST show cause notices for FY 2017-18, which appear to be generic, hastily issued, and based on auto-populated data without individual case scrutiny.
The notices in question were issued for the financial year 2017-18.
The notices are primarily for alleged short payment of GST, reversal of input tax credit (ITC) due to mismatches, and issues related to output GST liability.
ICAI points out that notices were issued without considering prior rectifications, filed DRC-03s, completed proceedings (ASMT 12), or referencing ongoing audits, appeals, or enforcement activities.
ICAI requests that notices with identified defects be dropped without taxpayer reply, a standard operating procedure be established, and a special cell be formed to scrutinise such notices.
Yes, ICAI recommends waiving interest and penalties on demands arising from these notices for FY 2017-18 as an amnesty measure, given the initial challenges of GST implementation.
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