Home Highlights June 2019 Year 2019 This

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1. The Court rejected the petitioner's challenge to the show cause notice (SCN) issued u/s 74 of the CGST Act on jurisdictional grounds. The petitioner failed to submit a...

2. Power of CBIC to issue circular and delegate the functions of 'Proper officer' to issue Audit Report - The High Court held that the impugned circulars are intra vires...

3. 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...

4. Wrongful claim of Input tax credit - bogus supply - vague SCN - SCN did contain the details about the foundation of the case - principles of natural justice - From the...

5. Jurisdiction - proper officer - Power to issue show cause notice (SCN) u/s 74(1) of CGST Act - Additional or Joint Commissioner of Central Tax - Admittedly the monitory...

6. Validity of Show cause notice (SCN) u/s 74 - Under Section 74(1) notice is an independent notice to be issued in DRC-01, whereas the notice under Section 74(5) was to be...

7. Validity of proceedings u/s 74 without issuing SCN for Scrutiny of GST returns - Merely because no notices were issued under Section 61 of the Act would mean that issues...

8. Jurisdiction of DRI to issue Show Cause Notice (SCN) - Proper Officer - If it was intended that officers of the Directorate of Revenue Intelligence who are officers of...

9. Validity of summons issued u/s 70 - Proper officer - search/inspection proceedings u/s 67 of the CGST Act - Mr.Rastogi appears to have misread the powers of the Board to...

10. SCN u/s 74 of the GST - second and subsequent SCN - powers under sub-section (3) of section 74 cannot be exercised for expanding or enlarging the liability arising out...

11. Validity of intimation of tax ascertained u/s 74(1),(5) - Threat of recovery - There is a vast difference between Rule 142(1)(a) and Rule 142 (1A) of the Rules....

12. Jurisdiction - proper officer to issue SCN - Undisputedly, the bills of entry in this case were not assessed by the officers of DRI but by the officers of the Custom...

13. The High Court addressed a challenge to a Show Cause Notice (SCN) in Form GST DRC-01 issued based on inspection and obtained statement. Court held no restriction on...

14. 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...

15. Validity of SCN - vague SCN issued u/s 74 - The High court noted that the issuance of a show-cause notice u/s 74 requires specific conditions, such as 'fraud' or 'wilful...