Big Relief for GST Taxpayers: Common Adjudicating Authority for Multiple Notices in Kerala
Published by: Admin | January 09, 2025 | Categories: GST Recent News | 4 Min Read
Taxpayers in Kerala burdened with multiple GST show cause notices across districts can now breathe a sigh of relief. The Kerala state GST department has introduced a significant reform to streamline the adjudication process. If multiple GST notices pertain to the same issue (even across different periods), these will now be adjudicated by a single authority instead of multiple adjudicating officers.
Key Highlights of the New GST Reform
- Simplified Adjudication for Multiple Notices
Under the new guidelines, taxpayers will no longer need to attend hearings across different districts for similar notices. Instead, a single adjudicating authority will handle all such cases, saving taxpayers time, effort, and resources.
- Who Benefits from the Reform?
To qualify for adjudication by a common authority:
The notices must pertain to the same issue or interconnected issues.
In cases involving multiple notices to different taxpayers on the same issue, the Joint Commissioner of Taxpayer Services will handle adjudication regardless of the amount involved.
- Criteria for Common Adjudicating Authority
The Kerala GST department clarified the process:
If the notice with the highest tax demand is issued in a particular district, the adjudication authority for that district will oversee all related cases.
For interconnected cases spanning multiple districts, adjudication will be unified under the Joint Commissioner of Taxpayer Services.
- Uniformity in Decision-Making
To avoid inconsistencies and potential legal challenges, the Kerala GST department aims to centralize adjudication, ensuring fair and consistent outcomes for taxpayers.
Detailed Mechanism for Common Adjudication
Adjudication Across Multiple Jurisdictions
If taxpayers with identical issues have principal places of business in different districts:
All connected cases will be transferred to the adjudicating authority of the district with the highest tax demand.
Single Authority for Related Penalty Notices
Penalty notices under sections 73, 74, and 76 of the Kerala SGST Act will also be adjudicated by the same common authority.
Expert Opinion
Tax experts believe this reform will significantly reduce the administrative burden for businesses. According to an expert:
“This change not only simplifies the adjudication process but also minimizes delays in resolving pending cases. It ensures that taxpayers aren’t subjected to multiple hearings across jurisdictions for the same issue.”
Conclusion
The Kerala GST department’s initiative is a welcome step towards simplifying tax compliance. By consolidating hearings under a common adjudicating authority, taxpayers can expect faster resolution and consistent outcomes.
Stay updated with GST developments for more such updates!
