The Kerala state GST department has introduced a significant measure to ease the burden on taxpayers dealing with multiple show cause notices (SCNs) related to the same issue across different districts. The new approach consolidates hearings under a single adjudicating authority, streamlining the adjudication process and saving time and effort for taxpayers.
1. Introduction of a Common Adjudicating Authority
Taxpayers issued multiple GST notices for the same issue but for different periods will now face hearings before a single adjudicating authority. This shift eliminates the need for taxpayers to engage with multiple authorities across districts, reducing administrative hassles and ensuring consistency in the adjudication process.
2. Benefits of Consolidated Adjudication
Consistency in Decisions: Uniform rulings eliminate conflicting interpretations by different authorities.Reduced Travel and Effort: Taxpayers no longer need to attend hearings in multiple locations.Quicker Resolution: Consolidated hearings are likely to expedite case settlements, minimizing delays.
3. Eligibility Criteria for Common Adjudication
Transitioning to green operations often involves additional costs. The policy aims to mitigate these through a multi-pronged approach, offering:Financial assistance for micro and small enterprises to cushion the expenses.Technological support for larger enterprises to meet emission compliance.Regulatory frameworks to ensure adherence to sustainability standards.
4. Tailored Approach by Business Size
Not all GST notices qualify for this process. Key conditions include:Single Issue Focus: Notices must pertain to a single issue or interconnected issues.Value-Based Adjudication: The adjudicating authority handling the notice with the highest value will adjudicate other related notices.Section-Specific Cases: Only cases under specified sections and notice types are eligible for consolidated hearings.
