GST Notice after Audit
May 2nd, 2023 asked by Satyender
The Goods and service tax department has conducted audit under Goods and Service Tax for the F/Y 2017-18 in 2021, Now again notice has been issued by anti evasion department regarding short payment service tax on the basis of 26AS. So it is lawful or falling under principle of res judicata. Thanks
By admin | May 2nd, 2023
Expert Answer
By admin | May 2nd, 2023
There is no specific bar on authorities to issue notice if audit has already been conducted. However as per section 6(2)(b) of CGST act, “where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter.” Thus, if any specific issue has been dealt by authorities during audit and notice has been issued by anti evasion on same issue, you can strongly make submission before authorities take plea of section 6(2)(b).