User Manual – Viewing Prosecution Notice Issued by Tax Officials

Viewing Prosecution Notice Issued by Tax Officials

How can I view Prosecution Notice issued by Tax Officials against my case?

To view Prosecution Notice issued by Tax Officials against your case, perform
the following steps:

  • Access the www.gst.gov.in URL. The
    GST Home page is displayed.

  • Login to the portal with valid credentials.

  • Dashboard page is displayed. Click Dashboard > Services > User Services >
    View Additional Notices/Orders

Dashboard page

  • Additional Notices and Orders page is displayed. Click the View hyperlink
    to go to the Case Details screen of the issued Notice/Order.

Note: All orders/notices are displayed in descending order. You can
search for the orders/notices you want to view using the Navigation buttons
provided below.

Additional Notices and Orders page

  • Case Details page is displayed. The NOTICES tab is selected by default, where
    the table containing details of the Prosecution Notice is displayed. Click the
    document name(s) in the Documents section of the table to download into your
    machine and view them.

Case Details page

Note: Once the Tax Official has issued Notice against your case, Status
will be “Complaint filed”. It will get changed to “Closed” when the Tax
Official closes the case in any of the following cases:

  • If you file the application for compounding of offence and the same is allowed
    by the Commissioner and the compounding amount (tax, interest and penalty
    involved) is also paid by you within the time specified in the Order, then the
    private complaint filed with the First Class Judicial Magistrate or Competent
    Court will be withdrawn/stand abated. (for details refer Section 138)

  • If you file the application for compounding of offence and the same is allowed
    by the Commissioner and the compounding amount is paid by you within the time
    specified in the Order, but the private complaint is not yet filed with the
    First Class Judicial Magistrate or Competent Court, then no further action
    shall be taken for prosecution in respect of same offence.

  • If the private complaint filed with the First Class Judicial Magistrate or
    Competent Court is set aside, then the case stands closed.

  • If you have complied with the order of the First Class Judicial Magistrate or
    Competent Court, then the case stands closed.

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