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Dear Professional Colleagues,

Greetings of the Day !

The Office of the Principal Commissioner of State Tax Cum Commissioner of Taxes, Assam issued Instruction No. 13/2023-GST dated December 26, 2023, regarding notice issued based on IIT Big Data Software.

Highlights

Considering that in the initial years(FY. 2017-18 and 2018-19) of GST implementation, lots of practical difficulties were encountered, it is hereby advised to drop the proceedings considering the following instructions:-

In those cases, where audit proceedings have been completed, the notices again given using IIT Big data software needs to be dropped.
The cases where return scrutiny proceedings have been completed and notices again issued using IIT Big data software, needs to be dropped to the extent of para which are already covered in previous notice.
The cases where advisory/summons proceedings have been completed and notices again issued using IIT Big data software, needs to be dropped to the extent of para which are already covered in advisory/summons proceeding.
The cases where the proceedings are initiated or going on u/s. 74, then notice issued using IIT Big Data Software needs to be dropped.
The cases where voluntary payment have been made in DRC-03 or where DRC-07 had been issued, notices issued using IIT Big Data needs to be dropped after due verification.

The above instructions shall be followed strictly. The cases where the notices are required to be dropped then, neither any written submissions is to be called for nor a taxpayer is required to be called for any personal hearing. In such cases, the Proper officer, after recording reasons, shall drop the proceedings on the basis of facts and contents of each case. A taxpayer must be informed about dropping of proceeding without fail, wherever applicable.

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Hope you find it interesting and useful to read.

For any clarification/ feedback, feel free to write us at amrg@amrg.in.

Best regards,

AMRG Team

About Us

AMRG & Associates is an established Chartered Accountants firm. It came into existence in 1984 and since then has grown its branches across major Indian cities such as Delhi, Mumbai and Chandigarh. Since its inception, it has become one of the leading chartered accountants’ firms in North India. AMRG & Associates offers its clients a wide range of exceptional services through the expertise of its highly motivated group of trained professionals. The firm provides expertise in financial and business advisory, tax and regulatory, audit and assurance and risk advisory services.

AMRG & Associates has a client base of 200+ companies & individuals. The firm's approach to service delivery helps to provide value-added services to its wide clientele. Our differentiation is derived from a rapid performance based, industry-tailored and technology-enabled business advisory services delivered by talented professionals in the country.

Corporate office (Delhi, India) : AMRG Tower, 23, Paschim Vihar Extension, Main Rohtak Road, New Delhi -110063, T - 011-47322696 / 97

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© -2023 AMRG & Associates All Rights Reserved. This document has been written for the general interest of our clients and professional colleagues and is subject to change. This document is not to be construed as any form of solicitation. It is not intended to be exhaustive or a substitute for legal advice. We cannot assume legal liability for any errors or omissions. Specific advice must be sought before taking any action pursuant to this document.

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