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 2023 Year 2023 This

Jurisdiction of Inspection u/s 67 and collection of collected ...


Petitioner Challenges Jurisdiction of Inspection and Record Collection u/s 67; High Court Ensures Due Process.

February 9, 2023

Case Laws     GST     HC

Jurisdiction of Inspection u/s 67 and collection of collected records/documents - Existence of reasons to believe - Necessarily the contentions of the petitioner as raised in this writ petition including questioning the jurisdiction of the second respondent to issue the intimation letters all dated 07.01.2023 has to be decided by the third respondent before passing final orders after affording an opportunity of personal hearing to the petitioner and also considering their reply, which they propose to send in due course - HC

View Source

 


 

You may also like:

  1. Challenge of jurisdiction u/s.120(4)(b) - If challenge to the jurisdiction has not been made within the prescribed time u/s.124(3) to the authority, whose jurisdiction...

  2. Jurisdiction - power of Sales Tax Officer u/s 67 of the VAT Act to seize the books of accounts - The Calcutta High Court held that, since the Sales Tax Officer, who...

  3. Jurisdiction - Assistant Excise and Taxation Officer (Enf.) Gurugram was a ‘Proper Officer’ or not - Inter-state supply of goods - In view of the said enabling...

  4. The High Court held that the petitioners have the option to file writ petitions challenging the orders of the Revisionary Authority either before the High Court within...

  5. Validity of demand raised - spot collection of taxes - Since the collection of cheques from the petitioner is admittedly, towards payment of tax, as per the settled law,...

  6. Jurisdiction to issue show cause notice (SCN) for levy of interest and penalty was challenged. Court held that writ petitions challenging impugned orders under Article...

  7. Revision petition u/s 264 by assessee - Claiming to act as a collection agent for borewell digging payments, the petitioner argued that the income was exaggerated and...

  8. GST Revenue collection for December 2020 recorded all time high since implementation of GST - News

  9. Transfer of case u/s 127 - centralization of case after search - delayed challenge to the order passed u/s 153A - the impugned order came to be passed on 19.02.2019 and...

  10. The High Court dismissed the petition challenging the provisional attachment of the petitioner's bank accounts u/s 83(1) of the CGST/DGST Act. The court held that the...

  11. Power to effect seizure of cash from petitioner - Section 67(2) of CGST, 2017 - Thus, keeping in view the aforesaid interpretation of the word “thing” money has to be...

  12. The High Court dismissed the petitioner's challenge to the reopening of assessment u/s 147, citing the petitioner's delayed compliance with notice u/s 148 and failure to...

  13. HC dismissed petitions challenging territorial jurisdiction of Additional Commissioner, Kanpur to adjudicate show cause notices (SCNs) issued by DGGI Ahmedabad under...

  14. High Court rejected petitioner's writ petition challenging refund rejection order, observing that respondent authority had passed reasoned order after considering...

  15. Seeking copies of documents seized u/s 67(2) of the CGST Act and copy of statement recorded - assessee made written request to provide copies - department directed to...

 

Quick Updates:Latest Updates