{"id":110393,"date":"2022-10-06T15:44:00","date_gmt":"2022-10-06T10:14:00","guid":{"rendered":"https:\/\/legalwindow.in\/?p=110393"},"modified":"2023-07-11T12:46:02","modified_gmt":"2023-07-11T07:16:02","slug":"procedure-of-gst-litigation-in-india","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/procedure-of-gst-litigation-in-india\/","title":{"rendered":"Procedure of GST Litigation in India"},"content":{"rendered":"<p><span style=\"font-weight: 400;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-110402 size-full\" title=\"Procedure of GST Litigation in India\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Procedure-of-GST-Litigation-in-India-1.png\" alt=\"Procedure of GST Litigation in India\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Procedure-of-GST-Litigation-in-India-1.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Procedure-of-GST-Litigation-in-India-1-600x315.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Procedure-of-GST-Litigation-in-India-1-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Procedure-of-GST-Litigation-in-India-1-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Procedure-of-GST-Litigation-in-India-1-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/>The structure of GST (Goods and Service Tax) is created to make the process of tax collection efficient, reduce corruption, and make the movement of goods inter-state easy and etc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">GST Law provides the concept of self-assessment, so that payment of taxes and easy compliance can be facilitated. It also provides an explanation of the demand, notices, and recovery provisions in case the taxes are short-paid, unpaid, or the returns are not duly filed.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Table of Contents<\/b><\/p>\n<ul>\n<li aria-level=\"1\"><a href=\"#Abstract\">Abstract<\/a><\/li>\n<li aria-level=\"1\"><a href=\"#of\">Meaning of GST Litigation<\/a><\/li>\n<li aria-level=\"1\"><a href=\"#Tax\">Types of Tax Litigation<\/a><\/li>\n<li aria-level=\"1\"><a href=\"#for\">Reasons for Initiating GST Litigation<\/a><\/li>\n<li aria-level=\"1\"><a href=\"#the\">Appeal against the result of the Audit<\/a><\/li>\n<li aria-level=\"1\"><a href=\"#by\">Types of Notices issued by the GST department<\/a><\/li>\n<li aria-level=\"1\"><a href=\"#GST\">The procedure of GST Litigation<\/a><\/li>\n<li aria-level=\"1\"><a href=\"#Conclusion\">Conclusion<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"Abstract\"><b>Abstract<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">GST is a progressive law and there are several things that business entities and taxpayers must regularly take care of. There are certain necessary compliances that must be duly followed. Such as;<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Requirements of filing <\/span><span style=\"font-weight: 400;\">return<\/span><span style=\"font-weight: 400;\">,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Analyzing the input tax credits,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Keeping track of vendor data, and\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The recently introduced e-invoicing and e-way <\/span><span style=\"font-weight: 400;\">billing<\/span><span style=\"font-weight: 400;\"> system<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">It has now become crucial for business entities to maintain their business, and steadily grow, and it manages their Indirect Taxation.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Departmental <\/span><span style=\"font-weight: 400;\">Audits<\/span><span style=\"font-weight: 400;\"> and Tax litigation\/Assessments are a part of a business within the regime of GST. These are such terms that no assesses or taxpayer likes to hear.\u00a0<\/span><\/p>\n<h2 id=\"of\"><b>Meaning of GST Litigation<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Litigation within the purview of GST can by certain examples of the matters and issues that are included in it. Some of the matters related to GST litigation include;<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Carrying forward transitional credits from the indirect tax system that was being followed previously,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Eligibility for an input tax credit on various goods and\/or services, and<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Denial of refund claims,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non-payment or short payment of output tax liability and etc.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">All of the above-mentioned matters fall within the scope of GST Litigation.<\/span><\/p>\n<h2 id=\"Tax\"><b>Types of Tax Litigation\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The term \u2018litigation\u2019 is explained as the procedure of taking a matter in a court of law and taking legal action. Mainly, there are two types of tax litigation;<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Direct Tax litigation and\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Indirect Tax litigation<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The Litigation relating to GST falls under the category of \u201cIndirect Tax litigation\u201d in the country.<\/span><\/p>\n<h2 id=\"for\"><b>Reasons for Initiating GST Litigation<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">While managing a business, companies take several actions such as filing <a href=\"https:\/\/legalwindow.in\/gst-returns\/\" target=\"_blank\" rel=\"noopener\">GST returns<\/a>, GST refunds, and claiming ITC. And in the course of carrying out such actions, sometimes certain mishaps also happen. These <\/span><span style=\"font-weight: 400;\">mishaps<\/span><span style=\"font-weight: 400;\"> later get converted into litigation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The taxpayers must keep in mind that they have to duly follow compliances related to GST. Otherwise, they would be at risk when their tax positions, compliances, and payments would be verified while <\/span><span style=\"font-weight: 400;\">audited<\/span><span style=\"font-weight: 400;\"> by the tax authorities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, the taxpayers should be made aware that penalties would be levied in case of a notice default during audits. Interest implications can also arise if taxes are not paid or are short-paid.<\/span><\/p>\n<h2 id=\"the\"><b>Appeal against the result of the Audit<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Taxpayers have the right to file an appeal when they are not satisfied with the result of Assessments or Audits. To file an appeal there is a fair appeal mechanism provided. Such mechanisms are unbiased and independent of the parties.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">When a progressive law like GST is considered, business entities must understand the basics of GST Litigation and Departmental Audits. This would strengthen their defense strategy.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Further, when multiple entities in a group or (in a legal entity) litigations across multiple GSTINs are handled, the following are the most common factors of the Industry given priority when it comes to litigations:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">keeping a track of all the matters that are actionable,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To monitor the progress of the litigations and preparedness regularly,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To maintain all the required documents and information that is needed during the litigations from its original source,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Considering the fact that GST is a progressive law, it is critical to update the case files of these litigations. Particularly tracking the recent developments through notifications, judicial precedence, and circulars.<\/span><\/p>\n<h2 id=\"by\"><b>Types of Notices issued by the GST department\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Notices are issued by the GST department at various stages. Mainly these stages can be categorized into three parts: pre-litigation notices, notices during litigation, and other miscellaneous notices. The provisions that provide such notices have a combination of different sections by the help of which the authority clears such matters. They are listed as below;<\/span><\/p>\n<p><b>Pre-Litigation Notices: <\/b><span style=\"font-weight: 400;\">Following are the <\/span><span style=\"font-weight: 400;\">provisions<\/span><span style=\"font-weight: 400;\"> that fall within the purview of Pre-Litigation Notices;<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Section 61:<\/b><span style=\"font-weight: 400;\"> Scrutiny of Returns<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Section 65:<\/b><span style=\"font-weight: 400;\"> Notice for Conducting Audit (by tax authorities)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Section 66:<\/b><span style=\"font-weight: 400;\"> Special Audit by <a href=\"https:\/\/legalwindow.in\/ca-in-jaipur\/\" target=\"_blank\" rel=\"noopener\">Chartered Accountant<\/a> (who is appointed by Tax authorities)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Section 67:<\/b><span style=\"font-weight: 400;\"> Inspection, Seizureand Search<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Section 70:<\/b><span style=\"font-weight: 400;\"> Summons<\/span><\/li>\n<\/ul>\n<p><b>Notices during Litigation<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Section 73:<\/b><span style=\"font-weight: 400;\"> Show Cause Notice under Normal Period for Demand. It can be issued within 33 months from the due date of the GSTR-9\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Section 74:<\/b><span style=\"font-weight: 400;\"> Show Cause Notice under Extended Period for Demand. It can be issued within 54 months from the due date of the GSTR-9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Section 76:<\/b><span style=\"font-weight: 400;\"> Notice for the demand of collected Tax which is not deposited<\/span><\/li>\n<\/ul>\n<p><b>Other Notices (Miscellaneous)<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Section 79:<\/b><span style=\"font-weight: 400;\"> Notice when there is an outstanding amount due to the default of a Vendor\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-Way <\/span><span style=\"font-weight: 400;\">Bill<\/span><span style=\"font-weight: 400;\"> Notices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Investigations by <a href=\"https:\/\/cag.gov.in\/en\" target=\"_blank\" rel=\"noopener\">CAG<\/a>, Intelligence, Preventive or Anti-Evasion<\/span><\/li>\n<\/ul>\n<h2 id=\"GST\"><b>The procedure of GST Litigation<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">In order to streamline more than one ongoing litigations\/case, the assessee can follow the below process;<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Analyzing the Notice or Show Cause Notice or Order- After receiving the Show Cause Notice or General Notice from the department of GST, it is important for the business entity and the company to firstly verify it and analyze it,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Briefing the company &#8211; The next step is preparing the brief of the company and then deciding the way to deal with the notice, and also making a plan of action for assurance to defend the company at all possible costs,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Collating required information or data or reconciliations- In order to prove the case of your company, a lot of pieces of evidence, data, and related information and certain documents will be required, to produce before the officials,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Validating and verifying the aforesaid information and data- After the data is collected, it is necessary to validate and verify it so that the accuracy of data is maintained,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Drafting a suitable Appeal or Reply after thorough research for legal precedence- Once the documentation and information are in place, drafting a suitable reply is important, this draft would act as a reply to the notice received,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submitting the Appeal reply- Once the appeal or the reply is ready, it is essential to submit it to the concerned department<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Appearance before Commissioner, Adjudicating Authority, or Tribunal- The last part of the adjudication process is taking part in the appearance of a case before the concerned Adjudicating Authority to defend the case<\/span><\/li>\n<\/ul>\n<h2 id=\"Conclusion\"><b><a href=\"https:\/\/legalwindow.in\/cancellation-of-gst-registration\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-110401 size-full\" title=\"Cancellation of GST Registration in Jaipur \" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Cancellation-of-GST-Registration-Starting-from-2000-.png\" alt=\"Cancellation of GST Registration in Jaipur \" width=\"1000\" height=\"200\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Cancellation-of-GST-Registration-Starting-from-2000-.png 1000w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Cancellation-of-GST-Registration-Starting-from-2000--600x120.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Cancellation-of-GST-Registration-Starting-from-2000--300x60.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Cancellation-of-GST-Registration-Starting-from-2000--768x154.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a>Conclusion<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The process of adjudication begins with the identification of irregularities. These irregularities are noted at the time of scrutinization of the financial return.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">These returns would be reviewed by the adjudicating officer by whom show cause notices would be further issued. It is then that the competent authority would pass an adjudicating order followed by appropriate appeal provisions. This is the way that the adjudication is done with respect to GST matters\/issues within India.<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The structure of GST (Goods and Service Tax) is created to make the process of tax collection efficient, reduce corruption, and make the movement of goods inter-state easy&hellip;<\/p>\n","protected":false},"author":4,"featured_media":110399,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-110393","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Procedure of GST Litigation in India &#187; Legal Window<\/title>\n<meta name=\"description\" content=\"This article briefly explain the Procedure of GST Litigation in India, Types of Tax Litigation, &amp; 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