GST AUDIT CONSULTANT IN CHENNAI
TNVAT AUDIT CONSULTANT IN CHENNAI, Gst AUDITORS IN CHENNAI
Gst Appeal notice, Returns e-filing, Returns filing, Gst e-filing If the department feels that duty was due on any goods but has not been levied or has been short levied or erroneously refunded, it has the right under section 11A to demand the duty.
But before demanding the duty a show cause notice is required to be issued by the Department, asking from
an opportunity to present his case and than demand will be confirmed giving reasons.
Thus, it is mandatory to serve the show cause notice before demanding the duty. For e.g. even if assessee had
admitted and agreed to pay the duty liability, show cause has to be issued to him. Thus mere endorsing a copy of
notice or sending letter asking to pay the duty is not a notice. Also, demand of duty or penalty on a person cannot
be confirmed unless a show cause notice is issued to him.
However there are some cases, where no show cause notice is served.
TNVAT AUDIT CONSULTANT IN CHENNAI, Gst AUDITORS IN CHENNAI, Gst Appeal notice
The provisions for appeal are contained in chapter VI A of the gst Excise Act,1944. It consists of three stages
of appeal [i.e. to Commissioner (Appeals), CESTAT (i.e. Appellate Tribunal), High Court], two stages of revision and
further appeal to Supreme Court.
In case of orders passed by superintendent, AC, DC, joint commissioner, additional commissioner as adjudicating
authorities i.e. orders passed by the officers lower than the rank of commissioner of gst, the first
appeal is with Commissioner (Appeals) and second appeal is with Appellate Tribunal. However, in case of orders
passed by commissioner as adjudicating authority the only appeal lies with the Appellate Tribunal.
There are two parties to an appeal - one the assessee and the other the excise department. If one party files an
appeal, another can file cross-objections, in nature of cross appeal.
Appeal cannot be filed against a trade notice. Appeal can be filed only against decision or order only.
Appeal to Commissioner (Appeals)
As per section 35B (1) of CEA, the appeal against order of officers below the rank of commissioner lies with
Commissioner (Appeals). Such appeal can be filed against any decision or order of an officer below the rank
of commissioner or if such officers rejects a claim or refuses some permission without giving hearing.
Appeal to Appellate 2 [Deputy] Commissioner.--
(1) Any person objecting to an order passed by the appropriate authority
under section 22, section 24, section 26, sub-sections (1), (2), (3) and (4) of section 27, section 28, section 29,
section 34 or sub-section (2) of section 40 other than an order passed by an 3 [Deputy] Commissioner (Assessment) may,
within a period of thirty days from the date on which the order was served on him, in the manner prescribed, appeal to the
Appellate 3 [Deputy] Commissioner having jurisdiction:
Provided that the Appellate 3 [Deputy] Commissioner may, within a further period of thirty days admit an appeal presented
after the expiration of the first mentioned period of thirty days if he is satisfied that the appellant had sufficient cause
for not presenting the appeal within the first mentioned period:
Provided further that in the case of an order under section 22, section 24, section 26, subsections (1), (2), (3) and (4)
of section 27, section 28 or section 29, no appeal shall be entertained under this sub-section unless it is accompanied by
satisfactory proof of the payment of the tax admitted by the appellant to be due or of such instalments thereof as might
have become payable, as the case may be, and twenty-five per cent of the difference of the tax assessed by the assessing
authority and the tax admitted by the appellant.
(2) The appeal shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by
such fee not exceeding one hundred rupees as may be prescribed. (3) In disposing of an appeal, the Appellate
3 [Deputy] Commissioner may, after giving the appellant a reasonable opportunity of being heard, and for the sufficient
reasons to be recorded in writing –
(a) in the case of an order of assessment -- (i) confirm, reduce, enhance or annul the assessment or the penalty or both;
(ii) set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry
as may be directed; or (iii) pass such other orders as he may think fit; or
b) in the case of any other order, confirm, cancel or vary such order: Provided that at the hearing of any appeal, the
appropriate authority shall have the right to be heard either in person or by a representative.
(4) Notwithstanding that an appeal has been preferred under sub-section (1), the tax shall be paid in accordance with
the order of assessment against which the appeal has been preferred: Provided that the Appellate 1[Deputy] Commissioner
may, in his discretion, give such directions as he thinks fit in regard to the payment of the tax before the disposal
of the appeal, if the appellant furnishes sufficient security to his satisfaction, in such form and in such manner as
may be prescribed: Provided further that the directions given under the first proviso shall stand vacated, if no order
is passed under sub-section (3) within a period of one hundred and eighty days of the issue of order under the said proviso.
Appeal to Appellate 1[Joint] Commissioner: - (1) Any person objecting to an order passed by the 1 [Deputy] Commissioner
(Assessment) under section 22, section 24, section 26, sub-sections (1), (2), (3) and (4) of section 27, section 28,
section 29, section 34 or sub-section (2) of section 40 may, within a period of thirty days from the date on which the
order was served on him in the manner prescribed, appeal to the Appellate 1 [Joint] Commissioner having jurisdiction:
Provided that the Appellate Deputy Commissioner may within a further period of thirty days admit an appeal presented
after the expiration of the first mentioned period of thirty days if he is satisfied that the appellant had sufficient
cause for not presenting the appeal within the first mentioned period: Provided further that in the case of an order
under section 22, section 24, section 26 or sub
Tax Appeals/ Assessments
FAQ on Tax Appeals/ Assessment
What is an assessment?
An assessment is the Tax department’s legal notice issued to an assessee in default for an outstanding tax liability.
In what circumstances the A.O may issue notice u/s 142(1)?
For the purpose of making an assessment, the A.O may serve a notice u/s 142(1) to any person who has not file his return
within the time allowed u/s 139(1), directing him to file his return of income in the prescribed form and verified in the
prescribed manner and setting forth such other particulars as may be prescribed.
It is to be noted that notice u/s 142(1) can be issued before or after the end of the assessment year.
Further, the A.O may ask the assessee to produce such books and documents or furnish in writing the relevant information
as per his requirement.
When can the A.O direct for Special Tax Audit u/s 142(2A)?
The A.O can direct the assessee at any stage of the proceeding to get his accounts audited from an accountant as
per section 288(2) if he consider it necessary, in the interest of the revenue after having regard to the nature and
complexity of the accounts.
Whether Special Audit can be ordered even if the accounts have been already audited as per the provisions of
Income Tax Act?
Yes, special audit may be directed even if accounts are already audited.
When is an intimation u/s 143(1) (Summary Assessment) sent by the I.T Department?
Section 143(1) provides that the return filed either u/s 139(1) or u/s 142(1) is processed by the department to
compute any sum payable or refundable to the assessee after making adjustments for any arithmetical errors or
incorrect claims as apparent from the return and for any TDS, advance tax paid or self – assessment tax.
An intimation is then sent to the assessee specifying the sum payable or refundable and such intimation is
a deemed notice of demand.
What is the time limit of sending the intimation?
The intimation shall be sent before the expiry of one year from the end of the assessment year in which the income
was assessable. In other words, before the expiry of one year from the end of the financial year in which the
return was filed.
Whether intimation u/s 143(1) can be sent / rectified after the issuance of notice u/s 143(2)?
No, in any case, intimation u/s 143(1) cannot be issued after the issuance of notice u/s 143(2).
In what circumstances, a case can be selected for scrutiny assessment u/s 143(3)?
The A.O may issue a notice u/s 143(2) to the assessee if in his return he has either understated the income or
has computed excessive loss or has underpaid his tax. The notice u/s 143(2) is pre – requisite to be issued before
a case is being selected for scrutiny assessment u/s 143(3).
What is the time limit of issuing the notice u/s 143(2)?
The notice u/s 143(2) must be served on the assessee before the expiry of 6 months (i.e. 30th September) from the
relevant assessment year.
What are the general requirements that the A.O may ask when a case is selected for scrutiny?
Generally, in scrutiny case u/s 143(2), the A.O requires the following-
a)Books of Accounts
bBank Statements or Pass Books
c)Confirmation, certificates of loans, if any
d)Party wise details of Purchases and Sales
e)Names and addresses of Sundry Debtors and Creditors
Whether an assessment of the same assessee for the same assessment year can be validly made twice?
In general, the assessee can’t be assessed twice in respect of the same income for the same assessment year
except under specific provisions like reassessment u/s 147 and 148.
Whether assessee can file a Writ against an assessment order?
An assessee may file an appeal if he is not satisfied with the order but he is not permitted to file a Writ
petition for the same.
When can an A.O make a Best Judgement Assessment u/s 144?
The A.O make a Best Judgement Assessment u/s 144 if the assessee fails to furnish his return u/s 139(1) or 139(4)
or 139(5), or fails to comply with the terms of notice issued either u/s 142(1) or 143(2). The A.O shall determine
his tax payable after taking into account all the material fact which he had gathered only after giving the assessee
an opportunity of being heard.
Can an assessee file an appeal in case of Best Judgement Assessment?
In case of Best Judgement Assessment, an assessee has the right to file an appeal u/s 246A or
to make an application for revision u/s 264 to the CIT.
What is the time limit for completion of Best Judgement Assessment?
The order of Best Judgement Assessment should be passed within 2 years from the end of the assessment year
in which the income was first assessable.
What is the procedure for filling an appeal before CIT(A)?
The appeal should be filed in Form No. 35 within 30 days of receipt of Assessment order and Demand Notice,
before the CIT (A).
Whether the assessee is required to pay both tax and interest on returned income before filling an
appeal before CIT(A)?
The assessee is required to pay tax on the admitted income before filling appeal.
However it is not mandatory to pay interest.
What is the time limit for disposal of appeal by CIT(A)?
Where it is possible, CIT(A) may hear and decide within a period of 1 year from the end of the financial year
in which such appeal has been filed.
What remedial action is available to an assessee if he is not satisfied with the order of CIT(A)?
The assessee can file a second appeal before the Income – tax Appellate Tribunal(ITAT) if he is not satisfied
with the order of CIT(A).
What is the time limit of filling an appeal before the ITAT?,
The appeal should be filed within 30 days of receipt of the order from the CIT (A).
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