The High Court held that the Additional Director of GST ...

Tax officer issued demand notice for GST payment, court upholds his authority.

Case Laws GST

September 12, 2024

The High Court held that the Additional Director of GST Intelligence was competent to issue the communication demanding payment, rejecting the petitioner's contention that only an Assistant Commissioner could issue such a notice. The court relied on a circular permitting Central Tax Officers of Audit Commissionerates and Directorate General of GST to issue show-cause notices. The impugned communication was not a show-cause notice but merely an intimation to pay up, failing which a show-cause notice u/s 74(1) would be issued, for which the Additional Director was competent. The court found no reason to interfere with the communication and dismissed the petition.

View Source

← Previous Next →

The High Court held that the Additional Director of GST ...

Tax officer issued demand notice for GST payment, court upholds his authority.

Case Laws GST

September 12, 2024

You may also like:

Income-tax Officer (Intelligence) authority to issue notice u/s 133(6) - Jurisdiction of Income Tax Authorities u/s 120 - From the reliance on the notification dated...

Jurisdiction to issue show cause notice and initiate proceedings under GST - Director General of GST (Intelligence) - proper Officer - The High Court acknowledges the...

Jurisdiction of rectification notice issued u/s 154 by the Income Tax Officer - authority competent to issue notices - Central Government has not made any scheme u/s...

The High Court addressed a challenge to a Show Cause Notice (SCN) in Form GST DRC-01 issued based on inspection and obtained statement. Court held no restriction on...

Cancellation of petitioner's registration - vague SCN - The particulars such as designation and office of the issuing authority are also not mentioned in the show-cause...

Validity of Faceless assessment of income escaping assessment u/s 151 - According to Petitioners, the notice could have been issued only by the Faceless Assessing...

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...

Validity of third notice issued u/s 73 of the GST Act, 2017 - the petitioner has a remedy to file reply to the show cause notice before the respondent authorities -...

The High Court considered the validity of a notice issued u/s 65 of the Central Goods and Services Tax Act, 2017 regarding GST Audit. The writ petition challenged the...

Power of CGST Authority / DGGI over State GST authorities - Attachment of Bank accounts - conflict with the notification issued by the CBEC from time to time, concerning...

Notice/summons issued by the Central Tax Authority whereas adjudication u/s 74 had been made by the State Authority - the initiation of the proceeding for imposition of...

The High Court quashed a letter dated March 13, 2024, issued by the Superintendent (A.E.) Central Goods and Service Tax, Gautam Budh Nagar, advising voluntary tax...

The High Court ruled that the Joint Assistant Commissioner (JAO) lacked jurisdiction to issue notices u/s 148 for reassessment of income escaping assessment. The notices...

The ITAT Delhi held that the notice issued by a non-jurisdictional Assessing Officer u/s 148 was invalid. The jurisdiction over the assessee was with a different...

Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

Quick Updates: