September 26, 2021

Goods and Services Tax– Would there be dual control?

Further, I would also suggest that since the whole system of GST is supported by the information technology, the need for human intervention should be kept minimum and exercised in clearly defined situations, so that the dealers can do business with a reasonable, simplified, procedures. The ‘Model GST Law’ has specific provisions of human intervention and use of discretionary powers by officers.

For instance, Section 45 of the GST law provides that the proper officer may scrutinize the return and related particulars furnished by the taxable person to verify the correctness of the return in such manner as may be prescribed. The said officer shall inform the taxable person of the discrepancies noticed during the course of scrutiny and seek the explanation of the dealer. If the explanation of the dealer is found acceptable, no further action shall be taken.

One can only assume that the vesting of such unfettered discretionary would only open the flood gates of confusion, needless complexities leading to harassment. I would urge industry associations,specifically the trade associations, to actively discuss these issues with the Government.Or else,  doing business in the country will turn into a nightmare.

Author: Adv Sherry Samuel Oommen

Adv Sherry Samuel Oommen is a practising Lawyer At High Court of Kerala who specialises in tax and Corporate Laws. Presently he heads the tax practise of Nash Capital Partners. Prior to Nash , he single-handedly led the entire Tax vertical of KPMG in Kerala. Apart from being a qualified lawyer, he is also a chartered accountant and a company secretary. He is available at

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