State Govt. withdraws GST notices generated by IIT Big Data software.

Assam GST Govt. has issued a instruction to withdraws all GST notices issued by officers using IIT Big Data software subject to prescribed conditions.

GOVERNMENT OF ASSAM
Instruction No. 13/2023-GST

Subject: Regarding notice issued based on IIT Big Data Software. 

No. CT/GST-40/2020/108. - Attention is invited to the IIT Big Data Software which has been procured by Commissionerate of Taxes, Assam for ease of operation for their jurisdictional offices. With the help of this software automated notices (in DRC-01) can be generated, based on different parameters. Representations have been received that, that even though, taxpayers have been assessed for cases like scrutiny, audit and advisory / summons etc, but notices have been issued again in those cases for the FY. 2017-18 and 2018-19. Considering that in the initial years of GST implementation a lots of practical difficulties were encountered, it is hereby advised to drop the proceedings keeping in mind the following instructions. 

1. In those cases, where audit proceedings have been completed, the notices again given using IIT Big data software needs to be dropped. 

2. The cases where return scrutiny proceedings have been completed and notices again issued using IIT Big data software, needs to be dropped to the extent of para which are already covered in previous notice. 

3. The cases where advisory/summons proceedings have been completed and notices again issued using IIT Big data software, needs to be dropped to the extent of para which are already covered in advisory/summons proceeding.

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