Overlapping of Period in Scrutiny, Audit and Adjudication ProceedingValidity ofS. Swaminathan

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The Tax Publishers GST--Adjudication Proceeding Overlapping of Period in Scrutiny, Audit and Adjudication Proceeding--Validity of S. Swaminathan In the present write-up, the learned author tries to examine an issue as to whether there may be overlapping of the periods under the scrutiny proceeding under section 61, audit by tax authorities and adjudication proceeding under section 73/74/74A of the Central Goods and Services Tax Act, 2017. The related issue is being discussed in the light of a relevant provisions and judicial precedents. 1. Introduction Under the GST law, the proceeding relating to scrutiny under section 61, audit by tax authorities under section 65 and adjudication proceeding under section 73/74 are distinct and separate. As per sub-section (1) of section 61 of the Act, the proper officer may scrutinize the return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if any, in such manner as may be prescribed and seek his explanation thereto. As per sub-section (3) of section 61, in case no satisfactory explanation is furnished within a period of thirty days of being informed by the proper officer or such further period as may be permitted by him or where the registered person, after accepting the discrepancies, fails to take the corrective measure in his return for the month in which the discrepancy is accepted, the proper officer may initiate appropriate action including those under section 65 or section 66 or section 67, or proceed to determine the tax and other dues under section 73 or section 74 or section 74A. As per section 65, the audit would be undertaken by the Commissioner or any officer authorised by him, by way of a general or a specific order. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Adjudication Proceeding

Overlapping of Period in Scrutiny, Audit and Adjudication Proceeding--Validity of

S. Swaminathan

In the present write-up, the learned author tries to examine an issue as to whether there may be overlapping of the periods under the scrutiny proceeding under section 61, audit by tax authorities and adjudication proceeding under section 73/74/74A of the Central Goods and Services Tax Act, 2017. The related issue is being discussed in the light of a relevant provisions and judicial precedents.

1. Introduction

Under the GST law, the proceeding relating to scrutiny under section 61, audit by tax authorities under section 65 and adjudication proceeding under section 73/74 are distinct and separate.

As per sub-section (1) of section 61 of the Act, the proper officer may scrutinize the return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if any, in such manner as may be prescribed and seek his explanation thereto.

As per sub-section (3) of section 61, in case no satisfactory explanation is furnished within a period of thirty days of being informed by the proper officer or such further period as may be permitted by him or where the registered person, after accepting the discrepancies, fails to take the corrective measure in his return for the month in which the discrepancy is accepted, the proper officer may initiate appropriate action including those under section 65 or section 66 or section 67, or proceed to determine the tax and other dues under section 73 or section 74 or section 74A.

As per section 65, the audit would be undertaken by the Commissioner or any officer authorised by him, by way of a general or a specific order.