Tag: GST | Jurisdiction

GST Rulings, , , ,

Excess stock found during inspection – Course of further proceedings under GST law?

U/s.35(6), if the registered person fails to account for the goods / services, the proper officer shall determine the tax payable, as if such goods / services were supplied and ss.73/74 shall apply for determination of tax. On the other hand, s.130 provides for confiscation and penalty u/s.122 where any person does not account for any goods on which he is liable to pay tax. Nevertheless, after issuing a notice u/s.130, tax and penalty cannot be determined u/ss.73/74 whatsoever.

GST Rulings,

Consequence of submitting to jurisdiction – Valuable lesson for GST Taxpayers

If a person has submitted to the jurisdiction of the authority, he cannot challenge the proceedings on the lack of jurisdiction of the said authority in further appellate proceedings. It is not a case that the state tax officer lacks inherent jurisdiction but it is a case where the jurisdiction has been exercised by the state tax officer in the absence of any objection or pointing out by the assessee that the case has been assigned to a central tax officer.