Ques:927 : We have received a summon under section 70 for a purchase done in 2017-18 in June 2024 to tender statement against the party whose case is pending with GST department. Since the time limit of notices for FY 2017-18 was 31st March 2024. So can this summon lead to a further notice or any litigation under any section on me as well. And what steps can a AO take after this summon of Section 70 .

Ans: Department like DGGI has national jurisdiction to issue SCN at any assessed

Ques:926 : What is the GST implication incase of transfer of lease hold property by Govt of India to registered person in India

Ans: In case the same is for lease premium that falls under Reverse charge mechanism in which person takinglease has to pay GST and claim credit against output supply

Ques:925 :IN ONE CASE OFFICER HAS ISSUED DRC-01A AND IN RESPONSE TO SAID NOTICE ASSESSEE HAS FILED PROPER REPLY TILL DATE NOTICE OF DRC-01 NOT ISSUED. THE QUESTION IS THAT IS THERE ANY TIME LIMIT IN ACT OR IN RULE TO ISSUE DRC-01 ?

Ans: Yes for different period the last date of assessment is 3 years from date of annual return filed or due to file whichever is later. Accordingly they can do by that period in normal circumstances unless invoking extended period of 5 years on allegation of fraud or date exended by department via some notification