Jurisdiction - power of Joint Commissioner (Investigation) ...

Court Limits Joint Commissioner's GST Adjudicatory Powers; Emphasizes Need for Proper Designation and Jurisdiction Clarity.

May 17, 2024

Case Laws GST HC

Jurisdiction - power of Joint Commissioner (Investigation) Enforcement to exercise powers and functions of adjudicating authority - The State argues notifications should be read together, designating the Joint Commissioner as a proper officer for statewide jurisdiction. Respondent No. 1 argues the notification grants blanket powers statewide. The court finds the proper officer for adjudication must be designated, emphasizing jurisdictional limits in the notification. None of the notifications extend jurisdiction beyond the designated area. The court agrees with the petitioner's contention, restraining coercive actions and granting time for responses. - The matter is scheduled for further proceedings.

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Jurisdiction - power of Joint Commissioner (Investigation) ...

Court Limits Joint Commissioner's GST Adjudicatory Powers; Emphasizes Need for Proper Designation and Jurisdiction Clarity.

May 17, 2024

Case Laws GST HC

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