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TMI BlogMisuse of powerX X X X Extracts X X X X X X X X Extracts X X X X ..... Can a jurisdictional officer investigate in to firms cancelled on his own motion and issue SCN under Section 74 by alleging that purchases were made from firms cancelled suo-moto. My question is if Special Investigation wing (SIB) has been formed in the department for such kind of matters, why officer is indulging in such issues. whether it is beyond the powers of AO or not. If, yes please give so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me legal backing also. Thanks in advance. - Reply By Sadanand Bulbule - The Reply = Dear querist The jurisdictional Proper Officer [PO] empowered under Section 74 of the CGST Act has all the powers including investigation and to determine tax liability if he satisfies the essential ingredients prescribed under Section 74[1] with verifiable evidences. SIB is only an independent wing of the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to provide collated verifiable evidences to the jurisdictional PO empowered under Section 74 to initiate suitable proceedings. That's all. - Reply By KASTURI SETHI - The Reply = Dear Querist, It is NOT misuse of power. It is a way of interpretation and understanding taxation laws. Legal backing coupled with crystal clear explanation already given by Sh.Sadanand Bulbule, Sir. - Reply By Sada ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nand Bulbule - The Reply = Dear querist Plz note that the purpose of investigation is to bring the facts of fraudulent transactions to the surface and it is the bottom line to initiate proceedings under Section 74(1) . So investigation can be made by multiple agencies to reach the same conclusion. As such there is no misuse of power. Nothing prevents you to justify your merits on record. Why fret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... about it, if your business transactions are as per law? - Reply By Sadanand Bulbule - The Reply = The GST department is entitled to examine/enquire/investigate any business transaction which may cause prejudice to the revenue within the frame of law to come to a logical conclusion. There is nothing to worry as long as the transactions are right. - Misuse of power - Query Started By: - SATISH TOM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ER Dated:- 3-12-2024 Last Replied Date:- 4-12-2024 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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