The Kerala State GST Department has introduced substantial relief to taxpayers facing show-cause letters in different districts of the state. As per the report, the hearings for all GST notifications will henceforth be held by a single adjudicating authority rather than by several authorities if a taxpayer receives more than one notice on the same matter, even if they relate to separate time periods.
The circular from the Kerala GST department resolves a long-standing issue with varying interpretations by different field officers. In the past, distinct authorities would issue and decide separate show-cause notices. Due to the possibility of differing rulings from several agencies on the same matter, this disjointed approach resulted in legal inconsistencies and inefficiencies.
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As reported in business-standard.com, to address this, the circular presents the idea of a common adjudicating authority, which guarantees that linked matters are combined and decided by a single body. This is a big step in improving the consistency and coherence of GST rulings.
To combine the adjudication of several show-cause notes ( SCNs ) sent to a single taxpayer within the purview of various agencies, the Kerala GST Department has established a policy framework. This action seeks to improve efficiency, guarantee uniformity in rulings, and expedite the adjudication process.
This help to make it easier for taxpayers who receive several SCNs for related problems or tax years to be adjudicated. This circular helps to avoid administrative duplication and conflicting directives. Multiple SCNs are sent to taxpayers by various Keralan authorities for frequent problems (such as procedural defaults, ITC mismatches, and tax liability inconsistencies).
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All SCNs pertaining to a particular taxpayer will be handled by a Single Adjudicating Authority ( SAA ). To guarantee a cohesive settlement process, the SAA will have statewide authority. The appointment of a SAA may be requested by the jurisdictional official or the taxpayer.
The type and quantity of SCNs involved will determine the outcome. All stakeholders will receive notification of the designated SAA.
By decreasing administrative overlaps and enhancing the adjudication process for taxpayers, this circular represents a major advancement. The Kerala GST Department hopes to improve the efficiency of the GST dispute resolution process by designating a Single Adjudicating Authority.
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