Page 42 - GSTL_11th June 2020_Vol 37_Part 2

J50 GST LAW TIMES [ Vol. 37
Situation 2 The due No new notice will Let’s assume that the
amount is be issued in this original amount
decreased case. demanded was
in the The proceedings Rs. 20,000. The tax-
appeal will continue with payer appealed
the reduced against this amount
amount. and subsequently, it
was reduced to
Rs. 18,000. The Com-
missioner will NOT
issue a fresh notice.
The old proceedings
will continue with
Rs. 18,000.

Before bidding adieu……
It is generally accepted fact that the subject of recovery of arrears is not
being given due importance and relegated to last priority despite the mounting
revenue locked up as arrears. Elaborate instructions and guidelines regarding
monitoring of arrears, taking effective steps like requesting for early disposal,
bunching of cases, and prompt action on finalization of appeals or vacation of
stay to safeguard the Government revenue in reality remain only as paper tigers
as they are neither understood nor being complied within its true spirits. Con-
sidering the fact that tax arrears have been increasing year after year, it has be-
come an absolute inevitability for devising a concrete action plan and a roadmap
to clear the backlog through a time bound fast track mechanism. In the age of
digital environment, a proper mechanism for examination and execution has to
be put in place by exploiting the potential of IT for monitoring of arrears. Speedy
recovery of these amounts is indispensable, so that these amounts could be re-
utilised for the public purpose.

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GST LAW TIMES  11th June 2020  42