Jurisdiction - power to issue a notice u/s 61(3), once returns ...

Case Laws GST

July 27, 2023

Jurisdiction - power to issue a notice u/s 61(3), once returns have been submitted by the assessee before initiating action u/s 74 of the Act - The scrutiny proceedings of return as well as proceeding under Section 74 are two separate and distinct exigencies and issuance of notice u/s 61(3), therefore, cannot be construed as a condition precedent for initiation of action u/s 74 of the Act. - Petition dismissed - HC

View Source

← Previous Next →

Jurisdiction - power to issue a notice u/s 61(3), once returns ...

Case Laws GST

July 27, 2023

You may also like:

Scrutiny assessment u/s 143(3) - issuance of the statutory notice u/s 143(2) - Change in address - The assessee submitted that he changed his address and the new address...

Assessment framed without issuing mandatory notice u/s 143(2) by jurisdictional officer. Assessee filed return with Range-1(1), notice u/s 143(2) issued by ITO,...

Reopening of assessment u/s 147 - Jurisdiction - objections were raised by the assessee u/s 124(3) of the Act, within one month of receipt of notice u/s 148 of the Act...

Validity of the assessment order passed u/s 143(3) - Assumption of jurisdiction to make an assessment - No return of income filed by assessee - Whether a curable defect...

Validity of proceedings u/s 74 without issuing SCN for Scrutiny of GST returns - Merely because no notices were issued under Section 61 of the Act would mean that issues...

Validity of Reopening of assessment u/s 147 - notice u/s 142(1) upon the deceased assessee - the writ applicant has not surrendered to the jurisdiction of the Assessing...

Reopening of assessment u/s 147- non-issue of notice u/s. 143(2) - Non filing of ITR within thirty days after issue of notice u/s. 148 - though the assessee did not file...

Reopening of assessment u/s 147 - non issue of notice issued u/s 143(2) - In absence of any notice issued u/s 143(2) after receipt of fresh return submitted by the...

Limitation Period for issuance of notice u/s 143(2) - Scrutiny Assessment - Relevant date - after filing of the return of income, defect notice u/s 139(9) had been sent...

Jurisdiction powers to issue Reopening notice in metro city - It was established that the notice under Section 148 of the Act was issued by an Income Tax Officer (ITO),...

Reopening of assessment u/s 147 - Reasons for issuing notice u/s.148 - issue of notice by non-jurisdictional officer (Before transfer of Case) - at the time 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...

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 - Power of DRI to issue SCN - Recovery of duties of customs u/s 28 AAA of Customs Act - Though DGFT has issued show cause notices on various dates and an...

Validity of demand u/s 61 on the basis of GSTR return - Non-service of notice u/s 74 - Merely because no notices were issued under Section 61 of the Act would mean that...

Quick Updates: