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Published on:
March 21, 2023
By
Harshini

Kerala GST: Disposal of pending adjudication:

The Goods and Services Tax (GST) is a unified tax system that was implemented in India in 2017. Kerala, a state in southern India, has been implementing the GST since its inception. In recent news, the Kerala GST department has issued instructions regarding the disposal of pending adjudication cases. In this blog, we will discuss the details of the instructions and their implications for businesses in Kerala.

1.What is Pending Adjudication?

Pending adjudication refers to a situation where a government authority, such as the tax department, has issued a notice to an individual or entity regarding a potential tax liability or non-compliance with regulations. The individual or entity is required to respond to the notice and provide evidence in support of their case. The government authority then examines the evidence and issues a final order either confirming the tax liability or dropping the charges. If the case is still under consideration and no final order has been issued, it is said to be in a state of pending adjudication. In the context of GST, pending adjudication cases refer to cases where an officer from the GST department has issued a show-cause notice to a taxpayer regarding a tax liability or non-compliance with GST rules, and the final order has not yet been issued.

2.Disposal of Pending Adjudication Cases:

Disposal of pending adjudication cases refers to the process of resolving cases where an individual or entity has been issued a show-cause notice by a government authority regarding a potential tax liability or non-compliance with regulations. Once the individual or entity responds to the notice and provides evidence in support of their case, the government authority examines the evidence and issues a final order either confirming the tax liability or dropping the charges.

The process of disposal of pending adjudication cases is important to ensure that cases are resolved in a timely manner, and taxpayers are not left waiting indefinitely for a decision. In the context of GST, the government has issued instructions to its officers regarding the disposal of pending adjudication cases. These instructions prioritize cases where the taxpayer has paid the tax liability, and the case only pertains to penalties or interest. These cases should be disposed of within a month of receipt of the taxpayer's response.

In cases where the taxpayer has not paid the tax liability, but has admitted to the liability, the officer should issue an order within three months of receipt of the taxpayer's response. For cases where the taxpayer has not paid the tax liability and has not admitted to the liability, the officer should issue an order within six months of receipt of the taxpayer's response.

The timely disposal of pending adjudication cases is important to ensure that taxpayers are not burdened with prolonged uncertainty and to maintain the integrity of the tax system.

3.Implications of Business:

These instructions have important implications for businesses in Kerala. Businesses that have pending adjudication cases with the Kerala GST department should respond to show-cause notices promptly and provide evidence to support their case. This will help ensure that their case is disposed of in a timely manner.

Businesses should also keep in mind that the GST department has the authority to levy penalties and interest on top of the tax liability. Therefore, it is important to comply with GST rules and regulations to avoid penalties and interest.

From an SEO perspective, businesses can use this blog to stay informed about the latest developments in GST regulations in Kerala. By regularly updating their website with relevant content, businesses can improve their search engine rankings and attract more traffic to their website.

Conclusion:

The Kerala GST department's instructions regarding the disposal of pending adjudication cases are an important development for businesses in the state. By responding promptly to show-cause notices and complying with GST rules and regulations, businesses can avoid penalties and interest. Keeping up-to-date with the latest developments in GST regulations and updating their website with relevant content can also improve their search engine rankings and attract more traffic to their website.

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