This book effectively demonstrates how to deal with various types of GST Show Cause Notices. The author showcases solutions to the mistakes committed over the years of his litigation practice.
The Present Publication is the Latest Edition, authored by A Jatin Christopher, with the following noteworthy features:
[Do’s & Don’ts while Replying to Notices] that are extensively illustrated with hypothetical facts curated to suit the GST context and expose the nuances of replying to Notices
[Checklists, Visualizations & Templatized Answers] are included in this book to share experiences gathered in a short period since the introduction of GST
[Suggestions for Additional Reading & Reference] are made in this book to help the reader extend their study of the subject matter
[Simplistic Language] that revolves in & around the statutory provisions, without repeating the bare provisions of the statute
The structure of the book is as follows:
The first chapter provides background to the following:
Study of the topic of notices
Importance of a deep study of this topic to better equip readers to respond to notices that are being issued with a feverish pace
The second to the tenth chapter is a sequential deliberation on the divergent kinds of ‘notices’ that are prescribed in this new law and the essential goals forming the pith of this pursuit.T
The eleventh chapter pays special attention to the following
‘Preparation’ that is needed before launching into drafting the reply (to notices)
Cautions against over-enthusiastic uncovering of the truth that may not even be the basis for the allegations in the notice
The twelfth chapter exposes the rights, remedies, and safeguards available in the law in a non-traditional manner of reading the statutory provisions. This manner of presentation keeps the touchpoints relevant to replying without following the order in which provisions are presented in the statute.
The thirteenth chapter is where the whole of the deliberations up to this point are primed to deliver and present a structured approach to the actual reply. Examples are relied upon liberally to avoid excessive textual deliberation. After all, a lesson caught is better than a lesson taught’.
The fourteenth and fifteenth chapters show what can be achieved in adjudication so that it illuminates the key considerations discussed in earlier chapters about ‘replying to notices’ and exposes the likely response (in adjudication) of the grounds urged in the reply. It also shows grounds that could possibly be denied consideration and some that could even attract adverse conclusions.
The sixteenth and seventeenth chapter shows how a high-quality reply (to notice) can be greatly appreciated in appeal to offer perspective to refine the pleadings right at the adjudication stage.
The eighteenth chapter augments the learnings from deliberations up to this point, given the curative powers perilous to the interests of the taxpayer that reside in revisionary proceedings in this law. Appreciation of this exceptional jurisdiction will offer the finest extent of refinement that replies (to notices) can be given so that nothing untoward is left, even unwittingly, in any material placed on record.
The Nineteenth chapter exposes the contours of the GST Appellate Tribunal for which enabling provisions are passed by Legislature in Finance Act, 2023 and States to follow soon down the Ordinance route. A Single National Tribunal model is welcome, but the absence of Larger Bench hearings and disputes involving POS being appealable only to the Principal Bench and then to the Apex Court bypassing High Courts probably will be reconsidered.
The twentieth chapter brings to attention additional matters of jurisprudence that taxpayers and other readers must be appraised about so that the effort so far is prudent and sets the stage for more deliberations when Appellate Tribunals are established in GST.