Crucial: Master the art of drafting replies to show cause notices!
In our 14th installment, we unveil key points on GST notices.
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1. Raise the issue of the validity of Notice before going to the merits of the case.
First things first: Challenge the validity of the notice on these grounds:
- Monetary limit
- Time-barred
- Jurisdiction
- Cryptic or vague wording
2. Once you've brought up the matter of validity in the previous paragraph, commence the following paragraph with the phrase "With due regard to the aforementioned."
3. When responding to a notice, it's important to provide a comprehensive reply:
3.1 Address each allegation or issue raised, dedicating a paragraph to each point.
3.2 Support your response with relevant extracts from legal sources such as Acts, Rules, Notifications, Circulars, as well as GST Council Minutes and Press Releases.
3.3 Additionally, citing case laws, interpretations, and jurisprudence can further strengthen your reply.
4. Be sure to include a conclusion at the end of each paragraph and at the end of your reply as well.
5. Clearly state the relief you expect from the officer after considering your reply, such as dropping the proceedings or not imposing any interest and/or penalty.
6. Always demand a Personal Hearing at the end of your reply.
I hope this will help you in drafting your replies and in practice.
Fighting for Tax Simplification, Unnecessary Demands and Notices in GST and Direct Taxes
Abhishek Raja Ram
9810638155
Abhishek Raja "Ram"
@abhishekrajaram
MEC, STBA Delhi || Speaker and Author on GST. Life dedicated towards Tax and Economic Reforms & Simplification