𝗧𝗛𝗘 𝗔𝗥𝗘 𝗢𝗙 𝗗𝗥𝗔𝗙𝗧𝗜𝗡𝗚 𝗥𝗘𝗣𝗟𝗬 𝗧𝗢 𝗡𝗢𝗧𝗜𝗖𝗘𝗦 𝗢𝗥/𝗔𝗡𝗗 𝗔𝗣𝗣𝗘𝗔𝗟𝗦..!! (𝗣𝗮𝗿𝘁-𝟭 𝗼𝗳 𝟯)

𝗧𝗛𝗘 𝗔𝗥𝗘 𝗢𝗙 𝗗𝗥𝗔𝗙𝗧𝗜𝗡𝗚 𝗥𝗘𝗣𝗟𝗬 𝗧𝗢 𝗡𝗢𝗧𝗜𝗖𝗘𝗦 𝗢𝗥/𝗔𝗡𝗗 𝗔𝗣𝗣𝗘𝗔𝗟𝗦..!! (𝗣𝗮𝗿𝘁-𝟭 𝗼𝗳 𝟯) Assessments of taxes such as Income Tax or Sales Tax, or GST are passed like a Civil Case, and therefore such Assessment Orders are Quasi-Judicial.

These Assessment Orders are passed on the basis of evidence collected by or produced before the Assessing Officer and these are open to Appeal or Revision.

The role of Tax Professionals is to assist the Tax Authorities in concluding the proceedings, as Tax Authorities have the power to assess and recover taxes and are not acting as Judge but are deciding a #Litigation between the Taxpayer and the State.

The difference between a Civil case and an Assessment Order is that in civil cases there are regular pleadings of parties available for gathering facts,

whereas in case of tax suits the Taxpayer (Assessee) has to gather the necessary facts from the returns filed, from the Books of Accounts produced by them or such statements as many be recorded, or any other information they may submit.

𝗣𝗢𝗜𝗡𝗧𝗦 𝗢𝗙 𝗗𝗘𝗧𝗘𝗥𝗠𝗜𝗡𝗔𝗧𝗜𝗢𝗡 In Criminal cases, the charge that is framed against an accused is required to prove wrong/incorrect.

In Civil cases, the point at which the parties are at issue are put down in the record in form of an issue.

However, in Assessment proceedings there are neither issues nor charges on the file. The Assessing Authority forms an opinion or doubt based on the Returns filed by the Taxpayer and

the job of Tax Professional is to produce the evidence or offer explanation which would help the Authority in framing clean opinion or removal of doubt.

𝗛𝗢𝗪 𝗧𝗢 𝗦𝗧𝗔𝗥𝗧 𝗥𝗘𝗣𝗟𝗬 𝗢𝗥 𝗔𝗣𝗣𝗘𝗔𝗟 The reply to the Notice or Appeal should start with the Reference to the Notice or Order against whom the reply or order this is drafted.

This includes information such as the DIN, Number of Notices, Date of Notice, Date of Service of Notice, Mode of Service of Notice, GSTIN/PAN of the Taxpayer/Assessee, Section or/and Rules under which the Notice is issued, and so on. (List may vary as per the Notice)

Then the Notice should discuss the Assessee or Taxpayer as to who he is and what is his business or profession and as to whether he is new assessee or has been doing the business for sometime or whether he was assessed in past also.

Brief about business transactions should be provided in case of GST Notice, as #GST is Value Added Tax and every activity should be clearly defined to reduce ambiguity. I hope you like the Part-1 of this 3 part series. Please share your views and opinions.

To read the unrolled version, please use this link: tweethunter.io/thread-finder/abhishekrajaram/a1c6c752-4326-4ae5-8abf-f665791f09d6