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GST Field Units to Issue Show Cause in Time-Barred Cases

The Goods and Services Tax investigation wing has asked field units to issue show cause notices in time- barred cases that are pending investigation and warrant so, after it found that notices have been issued in only a few cases of tax evasion and availing input tax credit fraudulently. In a notice dated September 22, the wing has directed principal director general, director general, principal chief commissioners and chief commissioners within their jurisdictions to “take stock of pending investigation cases/other cases that warrant issuance of show cause notices and take appropriate action to ensure timely completion of investigations and issuance of show cause notice well before the last date’. ET has seen a copy of the notice. S-ET

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