I am a supplier of services under the chapter 99, pure services which is exemted by nn 12/2017. Some authority deduct tds u/s 51 of gst and deposit the same. on this ground department issue the SCN. I have not aware about whole matter and my accountant not intimate me about this, hence no any reply furnished by me to the department. Hence, A DRC-07 issued for a period for April 2019 to Oct 2019 and tax, int, penalties calculated up to Dec 2019 and the recovery is made through bank attachment.
Another DRC 07 issued for Oct 2019 to March 2020 and tax, int, penalties calculated accordingly.
I have gone to high court for 1st SCN and order and high court quash the first assessment order and reopen the case. 2nd order was passed during the proceeding of high court. I have asked to this defect to proper officer after the orderpassed by high court prey to officer for quash both order and issue a fresh notice in this matter.
Now the proper officer rectify his mistake and quash the first notice and issue the notice only April to Sept 2019 and pass the order accordingly in favor of me .
I have not filled any appeal due to the officer said that 2nd order was rectify u/s 161, but time period is lapsed and proper officer transfer from another place. now, the department again initiated the recovery procedure for the 2nd DRC 07. When I intimate to department that you have already recover the tax ,intt.,and penalties up to Dec. and only I am liable only for Jan to March 2019, if any. Then department refuse to accept this application.
now I want to what is remedies available for me under gst law?
can proper officer rectify this order ?
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CAclubindia
