Home Highlights May 2016 Year 2016 This

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1. Validity of SCN - Jurisdiction - Proper officer to issue SCN - The entire proceedings initiated by officers of DRI in as much as by issuance of show cause notice under...

2. Jurisdiction - Additional Director General of DRI was a proper officer or not - The Additional Director General of DRI not having, in the first instance, assessed and...

3. Proper officer - jurisdiction to issue Show Cause Notice (SCN) - Power of Additional Director General, DRI - This power which has been conferred under section 28 of the...

4. Jurisdiction to issue SCN - validity of appointment of officers of DGCEI as ‘Central Excise Officers’ having all India jurisdiction - Though the summons emanate from the...

5. Validity of SCN - Jurisdiction - Proper Officer or not - whether by virtue of the notifications dated 07.07.1997, 07.03.2002 and 06.07.2011, the DRI would have the...

6. DRI officers were appointed as officers of customs through notifications issued by the Department of Revenue, empowering them to issue show cause notices u/s 28 of the...

7. Jurisdiction - power of DRI - The show cause notice dated 30.01.2009 issued by the Principal Additional Director General, DRI under Section 28 of the Customs Act is,...

8. Jurisdiction - Power of DRI to issue SCN - Recovery of duties of customs u/s 28 AAA of Customs Act - Though DGFT has issued show cause notices on various dates and an...

9. Jurisdiction of the officer of DRI to issue show cause notice - whether or not officers of the DRI could have issued show cause notice? - HC directed the tribunal to...

10. Assessment order u/s 143(3) quashed for non-issuance of show cause notice. Case transferred from faceless Assessing Officer to Jurisdictional Assessing Officer u/s...

11. Jurisdiction - power of DRI to issue SCN - proper officer under section 28 of the Customs Act or not - This power which has been conferred under section 28 of the...

12. Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

13. The High Court examined whether proper show cause notices were issued before passing impugned orders u/s 73(9) of the State GST Act. It held that the summary of show...

14. Maintainability of writ petition - alternative and efficacious mechanism - Inordinate delay in issue of Show cause notice (around 16 years) - Issuance of Global...

15. The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...