Home Highlights October 2012 Year 2012 This

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1. The ITAT Delhi held that the notice issued by a non-jurisdictional Assessing Officer u/s 148 was invalid. The jurisdiction over the assessee was with a different...

2. Territorial Jurisdiction - Search and seizure - multiple agencies have carried out search operations - In the course of investigating of a tax entity, a situation may...

3. Jurisdiction issue regarding the refund claim filed by the service receiver, whether the Mumbai Service Tax authority or the Kolkata Service Tax authority has the...

4. Territorial Jurisdiction - proper officer or not - Registration was assigned to Central GST Officer - SCN was issued by the State GST officer - the distribution of work...

5. Jurisdiction of AO - The PAN follows the jurisdiction. It is not the jurisdiction that follows the PAN. The effective date of transfer of jurisdiction is the date of...

6. Jurisdiction of Central Tax Officers - CGST officers - Notification

7. Transitional Input Tax Credit - seeking to allow filing of declaration in form GST TRAN-1 and GST TRAN-2 - seeking to reopening the portal - Some concrete solution is...

8. Jurisdictional issue regarding monetary threshold for adjudication by customs officers examined. Appellate authority rightly accepted lack of jurisdiction of original...

9. Territorial jurisdiction of Court - Confiscation of gold - levy of penalty on the petitioner - The High Court assessed the jurisdictional aspect raised by the petitioner...

10. Determining the jurisdiction of appellate forum - jurisdiction of this Tribunal - The Tribunal refers to the legal precedent established in a Supreme Court case...

11. 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...

12. Jurisdiction of Assessing Officer u/s 120 - Transfer of case u/s 124 - Assessee had a legitimate expectation from the DCIT, Circle-3, Gurgaon, that the objection raised...

13. Release of detained goods - whether the Officers of Kerala would have a jurisdiction to detain and seize the goods or at the best could have intimated the jurisdictional...

14. Reopening of assessment - migration to new PAN from old PAN - undisclosed time deposits - It was the duty of the Respondent No. 1 to have examined and verified the...

15. Territorial Jurisdiction - Detention of goods - Goods detailed in Kerala whereas jurisdiction lies in Tamil Nadu - In case of a bonafide dispute with regard to the...