Telangana GST Department Issues Guidelines for Issuing Orders and Show Cause Notices
The Telangana GST Department, through Circular No. CCT’s Ref.No.LIV(2)/130/2024, dated October 07, 2024, has provided specific instructions to CTOs, AC(ST)s, and Adjudicating Officers on issuing orders and Show Cause Notices (SCNs). These instructions reference cases such as M/s. Nagarjuna Shutters and Engineering Works, M/s. TSR Exports, and M/s. Refex Energy Ltd, where the Hon’ble High Court ruled in favor of taxpayers due to procedural lapses.
Key Issues Identified:
- Lack of Reasons in SCNs:
SCNs for registration cancellations often lack detailed reasons for issuance.
- Failure to Address Taxpayer Objections:
Assessment orders do not adequately deal with objections raised by taxpayers, failing to comply with legal norms.
Instructions Issued:
- For SCNs:
SCNs must include sufficient and detailed reasons for issuance.
If the GSTN template lacks space, a separate sheet should be attached to capture all relevant details.
- For Assessment Orders:
Authorities must address or reject taxpayer objections raised against SCNs with proper reasoning.
Applicability:
All Assessing Authorities and Registration Authorities under the Telangana Commercial Taxes Department are required to implement these instructions strictly.
