Kerala Introduces Faceless GST Proceedings: Start With Audit SCNs u/s 73, 74 & 74A

The Kerala government has introduced a "faceless GST proceedings" system, starting with audit and show cause notices under sections 73, 74, and 74A. This initiative, aimed at enhancing transparency and efficiency, will minimize direct interaction between taxpayers and tax officers. By digitizing the entire process from issuing notices to adjudication, the government intends to reduce corruption, bring uniformity to the system, and provide taxpayers with a more convenient and fair mechanism to address tax disputes.