We have carried out detailed research on the issues being faced by taxpayers and through Bhartiya Vitta Salahkar Samiti (BVSS), we have submitted a representation to the Chairman, CBIC. The representation highlights significant concerns regarding the manner in which Show Cause Notices (SCNs) are issued by the Directorate General of GST Intelligence (DGGI).
At present, when multiple businesses are covered under a common SCN, the case is assigned to the authority corresponding to the entity with the highest tax demand. However, if another SCN on the same issue is subsequently issued to additional businesses, it is often marked to a different authority. This practice creates unnecessary confusion, duplication of proceedings, and at times, conflicting decisions. We have therefore recommended that once an authority takes up such a case, all subsequent related SCNs should also be assigned to the same authority.
Additionally, we have pointed out that in several cases, taxpayers are compelled to file appeals in states different from their place of business. For example, a business in Raipur being required to file appeals in Bhopal. To address this hardship, we have suggested expanding the list of notified Commissionerates by including Raipur, Jammu, Siliguri, Dehradun, Goa and Patna. This would enable taxpayers to file appeals locally and ensure smoother dispute resolution.
To read in detail access the document attached herewith.