The Government of National Capital Territory ( NCT ) of Delhi issued guidelines regarding the rectification of assessment orders under Section 161 of the Delhi Goods and Service Tax Act ( DGST Act ), 2017 for FY 2017-18.
Through an Instruction No. F. No.3(543)/GST/POLlCY/2024/131218 dated 01.03.2024, the government of NCT of Delhi issued certain guidelines for rectification of assessment orders for FY 2017-18. The Department has received representations on major challenges being faced in implementing the said Instruction dated 01.03.2024.
After a review and further continuation of the above-mentioned Instruction, the following cases are also eligible to be considered for rectification as provided in Para 5 of the said Instruction:
i. There are instances where the Proper Officer while issuing the orders and summary thereof in Form DRC-07 has stated therein that no reply has been filed by the taxpayer in response to the Show Cause Notice. However, the taxpayer had filed the reply but the same was not taken into account/considered by the Proper Officer before issuing the final order.
ii. Where the Proper Officer has issued multiple Show Cause Notices on the same subject matter for the same tax period consequent to which multiple final orders have also been issued and after going through the records available, the Proper Officer has concluded that the subject matter of multiple orders is same, Proper Officer may invoke the provisions of Section 161 of the DGST Act after the due verification and examination. Besides this, in case the Proper Officer is of the view that the subject matter of the SCNs/Orders is different, then the case would not fall under the ambit/scope of Rectification.
iii. Cases where either the Annexure to the Show Cause Notices was not attached or Annexure about some other taxpayer has been attached therewith and the taxpayer had furnished the reply which was not considered before
It was made clear that above mentioned instances/cases are indicative in nature and need not be considered as an exhaustive one. Therefore, if a similar nature of case comes before the Proper Officer, a decision may be taken in accordance with the law. Further, the filing of an application for rectification and the decision thereof should be strictly in accordance with the timelines prescribed in the DGST Act, 2017.
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