Assessees have gotten some aid as solely jurisdictional tax officers would now be capable to adjudicate notices issued under the products and companies tax (GST) system.
The power to adjudicate these notices have been taken away from auditing and investigating officers under the GST system, in response to a round issued by the Central Board of Indirect Taxes and Customs (CBIC).
Now, the central tax officers of audit commissionerates and Directorate General of Goods and Services Tax Intelligence (DGGI) can concern solely notices, elevating further demand. Once a notice is issued by an auditing officer or an investigating officer or a jurisdictional officer, the assessee might method the respective officer to right it within the earlier scheme of issues.
Experts allege that auditing and investigating officers weren’t adjudicating the notices judiciously and have been retaining the calls for made in them.
“Draconian powers of audit commissionarates and DGGI have now been limited to issuing show cause notices only. Adjudication would be handed over to competent jurisdictional tax officers,” stated Rajat Mohan, senior accomplice at AMRG & Associates.
This would convey respite to tens of millions of taxpayers being scrutinised by officers of intelligence and audit wing, whereby adjudication is awaited for lengthy, he added.
Jurisdictional officers have additionally been empowered to adjudicate notices on an all-India foundation in case a number of notices are issued on the identical concern or if the principal place of work of assessees falls under the jurisdiction of a number of officers.