Initiate enforcement actions against GST evaders irrespective of jurisdiction: CBIC to tax officials
New Delhi, Oct 10 (KNN) In a bid to check revenue leakages, Central Board of Indirect Taxes and Customs (CBIC) has directed he tax officials of the state and central government to initiate enforcement actions against GST evaders irrespective of jurisdiction.
The CBIC letter clarified that “the officers of both Central and state tax are authorized to initiate intelligence-based enforcement action on the entire taxpayer base irrespective of the administrative assignment of the taxpayer to any authority”.
It further said the authority which initiates such action is empowered to complete the entire process of investigation, issuance of show-cause notice, adjudication, recovery and filing of appeal arising out of this.
Clearing the issue of cross empowerment of state and central tax authorities for enforcement action, GST council in January last year decided that the state tax authority would have administrative control over 90% of the taxpayers falling below the Rs 1.5-crore revenue threshold while the remaining would come under Central tax officials. The taxpayers above this threshold were to be equally divided between the two.