Jurisdiction - lack of inherent jurisdiction with the Deputy ...

Case Laws GST

December 3, 2021

Jurisdiction - lack of inherent jurisdiction with the Deputy Commissioner to issue a notice - in the context of the Act, any officer of the Central Government who may become an officer under Act by virtue of his appointment thus made, under section 4(1) of the Act, would remain dependent on a further notification that may be issued under section 6 of the Act, regarding function assignment/sub-delegation made in his favour, by the State Government, before he may act as a “proper officer”, under Act. However, that requirement and condition of law would not attach to an officer of the “State tax”. - No defect exists in the exercise of power made by the Deputy Commissioner. - HC

View Source

← Previous Next →

Jurisdiction - lack of inherent jurisdiction with the Deputy ...

Case Laws GST

December 3, 2021

You may also like:

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...

Principles of natural justice - validity of adjudication order - Exercising a jurisdiction in an irregular manner by an authority is different from exercising a...

The High Court held that for a valid reassessment notice u/s 148 of the Income Tax Act, the Revenue must comply with Section 151A, which mandates the issuance of such...

Faceless assessment provisions u/s 151A require notice u/s 148 for income escaping assessment to be issued by Faceless Assessing Officer (FAO), not Jurisdictional...

The court held that the Joint Assessing Officer (JAO) lacked jurisdiction to issue notices u/s 148 of the Income Tax Act for reassessment, as per Section 151A read with...

Lack of jurisdiction of AO in issuing notice u/s.143 (2) - Change of residential address of the assessee - The Appellate Tribunal admitted the additional ground raised...

Reopening of assessment u/s 147 - Validity of approval u/s 151 - notice not issued by Faceless Assessing Officer (FAO) - There is no concurrent jurisdiction for Joint...

Reopening of assessment u/s 147 - AO jurisdiction in issuing notice - Once the territorial jurisdiction of respondent no.1 is admitted by the petitioner, there existed...

The High Court ruled that the Joint Assistant Commissioner (JAO) lacked jurisdiction to issue notices u/s 148 for reassessment of income escaping assessment. The notices...

Reassessment proceedings were held invalid due to lack of proper jurisdiction by the Assistant Commissioner of Income Tax while issuing the notice u/s 148. The...

Jurisdiction to issue SCN - Ocean Freight - contention of the petitioner is to the effect that, what has been sought to be invoked the Notification No. 8/2017-Integrated...

CIRP - the debt of the Respondents was declared as Financial Debt - Though the learned Counsel for the Appellants would contend that the Adjudicating Authority lacks...

Validity of re-assessment proceedings - jurisdiction to issue notice - Validity of notice u/s 143(2) as issued by the ITO, Ward 33(2)(3) who was not empowered - ITO who...

Validity of Notice u/s 143(2) - period of limitation - notice issued by an officer who had no jurisdiction over the assessee - Notice suffered from an inherent lacuna...

A Non-Resident Indian residing in Saudi Arabia made fixed deposits from remittances received in Dubai and maturity proceeds of existing term deposits, interest on NRE...

Quick Updates: