The High Court dismissed the writ petition, upholding the tax ...

Tax notice upheld; State Tax officers empowered under IGST Act; Revenue authorities determine ownership of consignment.

December 17, 2024

Case Laws GST HC

The High Court dismissed the writ petition, upholding the tax authority's jurisdiction and power to issue the notice demanding tax and penalty. The court affirmed that u/s 4 of the IGST Act, officers of the State Tax are cross-authorized as proper officers for the purposes of the IGST Act, subject to any exceptions or conditions specified by the Government. As no such exceptions or conditions were notified, the appointment and powers of the State Tax officers empowered them to act under the IGST Act. Additionally, the court held that the prerogative to deem someone as the owner of the consignment lies with the revenue authorities.

View Source

← Previous Next →

The High Court dismissed the writ petition, upholding the tax ...

Tax notice upheld; State Tax officers empowered under IGST Act; Revenue authorities determine ownership of consignment.

December 17, 2024

Case Laws GST HC

You may also like:

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...

The court held that Section 6(2)(b) of the Act treats the empowered officers under the SGST/UGST Act at the central level to be at par and does not prescribe for...

The Court rejected the petitioner's challenge to the show cause notice (SCN) issued u/s 74 of the CGST Act on jurisdictional grounds. The petitioner failed to submit a...

The circular amends the previous Circular No. 31/05/2018-GST to empower more Additional Commissioners/Joint Commissioners of specified Central Tax Commissionerates with...

Section 142(1) notice issued by non-jurisdictional officer held valid. Plain reading of Section 143(2) indicates either Assessing Officer or prescribed income-tax...

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...

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...

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...

Validity of “summary of the order” - the Commissioner of State Tax Department are directed to issue appropriate guidelines/circular/notification elaborating therein the...

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...

Challenge to the State GST authorities demanding input tax credit availed by the petitioner along with interest and penalty for IGST paid on manpower supply services...

Once the resolution plan is approved under the Insolvency and Bankruptcy Code, any outstanding claims, including those under the Gujarat Value Added Tax Act for...

Jurisdiction - power to adjudicate SCN - The High Court rejected the contention that the previous involvement of a Commissioner of Customs in the case's proceedings...

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...

Jurisdiction - proper officer to issue summons and conduct inquiry - Investigation / Enquiry proceedings initiation by different authorities of state and central GST -...

Quick Updates: