GST
Personal hearing in a fake ITC notice
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Facts
Under Sec 75(4) a personal hearing must be given where requested or where an adverse decision is contemplated. It is your chance to explain your evidence directly.
Provisions and law
- Sec 75(4), CGST Act 2017A personal hearing must be granted where requested in writing or where any adverse decision is contemplated.
- Sec 155, CGST Act 2017The person who claims ITC has the burden of proving that the claim is genuine.
Analysis
Prepare a short note of your main points, an index of evidence, and copies of key documents. Repeat any request for relied-on material and cross-examination. Ask that the hearing and your submissions be recorded. If you need more time, ask for an adjournment in writing, but adjournments are limited.
Conclusion
- Prepare a one-page summary of your defence.
- Carry an indexed set of documents.
- Repeat requests for material and cross-examination.
- Ask that submissions be recorded.
- File any written note after the hearing.
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Reply to fake ITC notice when a supplier is found non-existent, Sec 16(2)(c)
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