How to Deal with GST Show Cause Notices with Pleadings

This book effectively demonstrates how to deal with various types of GST Show Cause Notices. It discusses the complexities of GST Show Cause Notice and its impact on taxpayers. The book addresses the divisive stance on GST's implementation, categorizing tax litigants into those distressed by the law's disregard for its foundational principles and those demanding strict adherence to the statute.

With a focus on clarity and practicality, the book emphasizes using real-world examples over dense text, aiding readers in grasping the intricacies. The author showcases solutions to the mistakes committed over the years of his litigation practice. This book is divided into two divisions:

• Notices under GST
• Pleadings in GST

The Present Publication is the 3^rd Edition and has been amended up to 31^st December 2023. This book is authored by A Jatin Christopher, with the following noteworthy features:

• [Do's & Don'ts while Replying to Notices] that are extensively illustrated with hypothetical facts curated to suit the GST context and expose the nuances of replying to Notices
• [Checklists, Visualizations & Templatized Answers] are included in this book to share experiences gathered in a short period since the introduction of GST
• [Suggestions for Additional Reading & Reference] are made in this book to help the reader extend their study of the subject matter
• [Simplistic Language] that revolves in & around the statutory provisions, without repeating the bare provisions of the statute
• [Chapter on System-generated Notices] that have recently been enabled on Common Portal discusses the swift response that is required to keep aggressive action at bay
• [50+ Draft Pleadings] on real-life issues with alternate answers in each instance that is relevant whether the occasion to provide a response is in the pre-notice stage - scrutiny or audit - or in the post-notice stage when notice of demand is issued

The book has twenty-three chapters, with the following structure:

• The first chapter provides background to the following:
  • Study of the topic of notices
  • Prevailing jurisprudence
  • The importance of a deep study of this topic to better equip readers to respond to notices that are being issued with a feverish pace
• The second to the tenth chapter is a sequential deliberation on the divergent kinds of 'notices' that are prescribed in this new law and the essential goals forming the pith of this pursuit
• The eleventh chapter pays special attention to the following:
  • 'Preparation' that is needed before launching into drafting the reply (to notices)
  • Cautions against over-enthusiastic uncovering of the truth that may not even be the basis for the allegations in the notice
• The twelfth chapter pays special attention to the 'preparation' needed before drafting the reply (to notices) and cautions against over-enthusiastic uncovering of truth that may not even be the basis for the allegations in the notice.
• The thirteenth chapter exposes the rights, remedies, and safeguards available in the law in a non-traditional manner of reading the statutory provisions. This manner of presentation keeps the touchpoints relevant to replying without following the order in which provisions are presented in the statute
• The fourteenth chapter is where all of the deliberations up to this point are primed to deliver and present a structured approach to the actual reply. Examples are relied upon liberally to avoid excessive textual deliberation. After all, a lesson caught is better than a lesson taught'
• The fifteenth and sixteenth chapters show what can be achieved in adjudication to illuminate the key considerations discussed in earlier chapters about 'replying to notices' and expose the likely response (in adjudication) of the grounds urged in the reply. It also shows grounds that could possibly be denied consideration and some that could even attract adverse conclusions.
• The seventeenth and nineteenth chapters show how a high-quality reply (to notice) can be greatly appreciated in appeal to offer perspective to refine the pleadings right at the adjudication stage.
• The twentieth chapter augments the learnings from deliberations up to this point, given the curative powers perilous to the interests of the taxpayer that reside in revisionary proceedings in this law. Appreciation of this exceptional jurisdiction will offer the finest extent of refinement that replies (to notices) can be given so that nothing untoward is left, even unwittingly, in any material placed on record.
• The twenty-first chapter exposes the contours of the GST Appellate Tribunal for which enabling provisions are passed by the Legislature in Finance Act, 2023 and States to follow soon down the Ordinance route. A single National Tribunal model is welcome, but the absence of Larger Bench hearings and disputes involving POS being appealable only to the Principal Bench and then to the Apex Court bypassing High Courts will probably be reconsidered.
• The twenty-second chapter brings to attention additional matters of jurisprudence that taxpayers and other readers must be appraised about so that the effort so far is prudent and sets the stage for more deliberations when Appellate Tribunals are established in GST
• The twenty-third chapter, located in a separate division two of the book, provides illustrative responses taken from real-life instances in GST that draw from the learning contained in the various chapters in division one of the book. These responses show how to accept liability without admitting wrongdoing, as well as how to reject the allegations without exposing the defenses prematurely and to build on the grounds in response to draft a full-bodied reply to notice or grounds of appeal.