Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

Zonal jurisdiction of inquiry investigation - transfer of such ...

Case Laws     GST

February 23, 2022

Zonal jurisdiction of inquiry investigation - transfer of such inquiry/investigatio - The requirement is the application of well-known legal principles involved in each and every matter adverting back the facts of the present case, this Court does not find any material on record which can be stated to be of sterling and impeccable quality warranting invocation of the jurisdiction of this Court under Section 482 Cr.P.C. at this stage of issuance of summons. More so, the defence raised by the petitioners in the petition requires evidence, which cannot be appreciated, evaluated or adjudged in the proceedings under Section 482 of Cr.P.C. - HC

View Source

 


 

You may also like:

  1. Seeking grant of pre-arrest bail - Territorial jurisdiction of court - supply of material/ goods without invoices to evade the tax - the corporate office of MEPL is at...

  2. Request for transfer of files of enquiry to a place of petitioners' choice - The power to summon or produce a document is distinct from the nature of proceedings...

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

  4. Section 125(1) of SVLDR Scheme disqualifies persons subjected to enquiry/investigation where duty involved was not quantified by 30.06.2019. Section 121(m) defines...

  5. Distinction between "lack of inquiry and inadequate inquiry" emphasized. Assessee underwent rigorous assessment proceedings with multiple notices and replies. AO...

  6. Validity of summons issued in the course of investigation - DRI is a proper officer to issue SCN or not - COFEPOSA - The power to arrest stands conferred upon the...

  7. Jurisdiction - power of High Court in issuing extra-ordinary directions - Investigation under the provisions of Section 212 and Section 219 of the Companies Act, 2013 -...

  8. Transfer of Jurisdiction u/s 127 - File were transferred from Kolkata's jurisdiction to Chennai - The Revenue's argument that the PAN and files were still within...

  9. Parallel enquiry in connection with a search and seizure - one by the DGGI in Siliguri and other by the DGGI, Eastern Zonal Unit, Kolkata - to ensure that the...

  10. Money Laundering - proceeds of crime - Jurisdiction to investigate - The Apex Court time and again has frowned upon interference into investigations conducted by the...

  11. Jurisdiction - Power of the HC to direct the Central Bureau of Investigation (CBI) to carry on investigation in the municipality recruitment scam - In the present case,...

  12. The High Court examined the jurisdiction of the Commissioner to process the refund claim for Special Additional Duty (SAD) and the direction to transfer the claim to the...

  13. The Appellate Tribunal examined the issue of invoking revisional jurisdiction u/s 263 in a case involving receipts of accommodation entries and reopening of assessment....

  14. Jurisdiction - service tax audit - an enquiry or an investigation or even a legal proceeding under the Act of 1994 is permissible notwithstanding the coming into effect...

  15. Territorial Jurisdiction - seeking transfer of place of investigation - The petitioner cited inconvenience due to the distance between their headquarters in...

 

Quick Updates:Latest Updates