In accordance with its authority under Section 168 of the Kerala State Goods and Services Tax (KSGT) Act 2017, the KGST Department has released circular no. 16/2023 to standardize the issuance of notices under Sections 73 and 74. These sections pertain to the determination of tax liabilities, with Section 73 addressing non-fraudulent cases and Section 74 addressing cases involving fraud or wilful misstatements.
To maintain a subject-based litigation system, where each subject matter is treated independently, separate notices will be issued to taxpayers when multiple matters require tax determinations under both Sections 73 and 74. This ensures clarity and effective handling of each subject matter during the audit, intelligence, or taxpayer services processes.
It’s important to note that the closure of proceedings under Sections 73 and 74 is at the notice level, rather than the subject matter level, as outlined in Section 73(8) and Section 74. As a result, subject matters falling under these sections should not be combined into a single notice, as this complicates the subsequent adjudication and closure procedures for each section.
The circular also clarified that in compliance with existing instructions and the provisions of Sections 73 and 74, the adjudication and closure of each notice or proceeding under these sections will remain independent of one another.To Read the full text of the Order CLICK HERE
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Circular No: 17/2023
Date of Judgement: 9/10/2023
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