A series of tax notices and summons have been sent to taxpayers from the tax authorities in Mumbai and some other tax zones across the country under Section 70 of CGST Act, which provides powers to tax officers to summon persons to give evidence and produce documents.
The summons relates to cases predating June 2017 rollout of Goods and Services Tax (GST). Whereas it also includes cases where taxpayers had opted for resolution under the Sabka Vishwas Legacy Dispute Resolution Scheme (SVLDRS), 2019.
The summons have asked for service tax returns, balance sheets, profit and loss accounts, cenvat credit for financial years 2015-16, 2016-17 and 2017-18 (till June 2017).
While, in some other cases, queries have been sent separately with a 7-day response deadline for cases relating to service tax payments before GST rollout, industry sources said.