Kerala GST Goes Faceless: A New Era of Tax Adjudication
Kerala State GST Department is launching a faceless adjudication system starting this Friday, marking a major step toward automation, transparency, and taxpayer convenience. This new model mirrors the faceless assessment framework introduced by the Income Tax Department under Section 144B.
Let’s decode what it means for businesses in Kerala.
What Is Faceless Adjudication in GST?
Faceless adjudication in GST is a digitally driven assessment system where GST officers issue notices, receive replies, and pass orders — all without physical interaction. It aims to:
- Eliminate personal interface between taxpayer and officer
- Ensure uniformity in decision-making
- Improve audit trail and reduce discretionary abuse
Key Features of Kerala’s Faceless GST Adjudication
| Feature | Description |
|---|---|
| Mode of operation | 100% electronic via GST back-end portal |
| Communication | Through email, dashboard notices, and system-generated messages |
| Initial scope | Limited to certain adjudication cases; gradually to be expanded |
| Officer anonymity | Adjudicating officer’s identity concealed to ensure impartiality |
| Appeal documentation | All orders will be digitally signed and stored for appellate or review purposes |
| Timeline compliance | System-enforced deadlines for issuance and response to notices |
Legal Backing and References
Though there is no direct amendment to CGST Rules yet on this, the Kerala GST’s move aligns with:
- Section 160 of CGST Act, 2017 – Communications under the Act can be issued electronically.
- DoR’s National GST System Roadmap – Promotes automation, AI-based scrutiny, and centralized adjudication.
Practical Benefits for Taxpayers
- No need to visit GST offices physically
- Transparent trail of notices and responses
- Standardised process and reduced harassment
- Strong evidence base for appeals if needed
Expert View: What Businesses Should Do Now
“This is a big step towards standardising GST assessments across India. Businesses in Kerala should immediately start preparing digital-ready documentation, maintain timely filings, and ensure proper replies to SCNs through the portal,” says a senior CA at Efiletax.
How Efiletax Can Help
- Drafting digital replies to GST notices
- Ensuring portal-based communication is complete
- Tracking adjudication timelines and appeal rights
- Consulting on best practices under the new faceless model
FAQs on Kerala GST Faceless Adjudication
Q1. Is this applicable to all taxpayers in Kerala?
No. Initially, it applies only to a pilot batch of cases selected by the department.
Q2. Can I still meet the GST officer if needed?
No. Personal hearings will be allowed only in exceptional cases, as per system discretion.
Q3. Will it impact appeal rights?
No. Your right to appeal under Section 107 of the CGST Act remains intact.
Summary
Kerala GST Department is piloting a faceless adjudication system from Friday, aiming to reduce taxpayer-officer contact, improve transparency, and standardise decision-making. The initiative will go live digitally via the back-end portal for select cases.