Jurisdiction of proper officer to issue summon - the Secretary ...

Case Laws GST

April 27, 2023

Jurisdiction of proper officer to issue summon - the Secretary of the club has been summoned under Section 70 of the Central Goods and Services Tax Act, 2017 to give evidence and produce documents including statement showing details of payment received under different heads/services - club services - HC refused to interfere with.

View Source

← Previous Next →

Jurisdiction of proper officer to issue summon - the Secretary ...

Case Laws GST

April 27, 2023

You may also like:

Jurisdiction to issue SCN - validity of appointment of officers of DGCEI as ‘Central Excise Officers’ having all India jurisdiction - Though the summons emanate from the...

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...

Proper Officer - territorial Jurisdiction - Power to appoint 'proper officer' is with the Government u/s 3(2) read with section 5 - By way of circular, and notification...

Validity of SCN - Jurisdiction - Proper Officer or not - whether by virtue of the notifications dated 07.07.1997, 07.03.2002 and 06.07.2011, the DRI would have the...

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...

Jurisdiction - power of DRI to issue SCN - proper officer under section 28 of the Customs Act or not - This power which has been conferred under section 28 of the...

Proper officer - jurisdiction to issue Show Cause Notice (SCN) - Power of Additional Director General, DRI - This power which has been conferred under section 28 of the...

The High Court held that once a proper officer initiates proceedings on a subject matter under the Central Goods and Services Tax Act, 2017 (CGST Act) or the Haryana...

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...

Jurisdiction of Central Tax Officers - CGST officers - Notification

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...

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...

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...

DRI officers were appointed as officers of customs through notifications issued by the Department of Revenue, empowering them to issue show cause notices u/s 28 of the...

Jurisdiction - power of ADG, DRI toissue SCN - proper officer to issue SCN or not - Section 28(4) of Customs Act - In the Customs Act, the Shipping Bill has to be filed...

Quick Updates: