QUESTION

CAN GST OFFICER ISSUE NOTICE OF SCRUTINY UNDER SECTION 61 TO ANY PERSON ON HIS PERSONAL WILL. OR IT IS LIKE INCOME TAX DEPARTMENT LIST SEND BY HIGHER AUTHORITY FOR SCRUTINY. PLEASE CLARIFY THAT.

ANSWER

Facts of the case: Power to issue notice of scrutiny of return.

Law Applicable: As per sub-section (1) of section 60;
"The proper officer may scrutinize the return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if any, in such manner as may be prescribed and seek his explanation thereto."

Interpretation: As per the section the power to issue the notice under 61(1) is invested in the proper officer and there is no pre requirement of getting a list from the higher authority. Since the proper officer is empowered with the right to issue a notice, he shall not be in the need of a permission or a list from higher authority.
In this regard, circular 3/3/2017 also defines who is the proper officer with whom the power shall be invested. As per para (4) of the said circular, the empowered officer is Superintendent of Central Tax.

Conclusion: Superintendent of Central Tax, or corresponding officer of state tax act, can issue notice under 61(1) without a list from higher authority. (Reply dt.23-03-2020)