The HC held that initiating proceedings against the petitioner ...

Initiating FEMA Violation Proceedings After Omission of Provision Held Without Jurisdiction.

January 1, 2025

Case Laws FEMA HC

The HC held that initiating proceedings against the petitioner alleging violation of Section 6(3)(b) of FEMA Act in 2021 was without jurisdiction. Section 6(3)(b) stood omitted by the Finance Act, 2015, notified on 15.10.2019. The complaint against the petitioner was filed on 25.10.2019 and show cause notice issued on 25.02.2020, after the omission took effect. Section 6 of the General Clauses Act regarding repeals was not applicable as the present case involved omission. The HC allowed the writ petition.

View Source

← Previous Next →

The HC held that initiating proceedings against the petitioner ...

Initiating FEMA Violation Proceedings After Omission of Provision Held Without Jurisdiction.

January 1, 2025

Case Laws FEMA HC

You may also like:

Proper officer - Jurisdiction of Initiate investigation proceedings by the Central GST and State GST authorities simultaneously - cross-empowerment - The Court found...

Jurisdiction of Preventive officer to initiate any proceeding including proceeding u/s 110(1) - Show Cause Notice for seized goods - The High Court determined that the...

Penalty proceedings under CGST Act cannot be initiated after State GST Authorities have initiated proceedings on the same subject matter. Once proceedings are initiated...

Reopening of assessment u/s 147 v/s assessment u/s 153C - proceedings initiated u/s 132 - The correct course of reassessment is under section 153C not under section 147...

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 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...

Penalty u/s 271D / 271E - violation of provisions of Sec.269SS and 269T - basis of presumption u/s 132(4A) - Period of limitation - The Tribunal found that the penalty...

Proceedings initiated u/s 6(3) of the FEMA - The provision has been omitted - saving clause - When the proceedings were initiated against the Petitioners, Section 6(3)...

Proceedings initiated u/s 144C - legality of the order by framing the so-called draft assessment order - while framing the said draft assessment order, the AO not only...

Revision u/s 263 - at the time of exercise of jurisdiction under Section 263, admittedly, proceedings before AAR was pending on the issue of taxability of receipts from...

Validity of re-assessment proceedings u/s 147 - the re-assessment proceedings initiated by the ITO, Dasuya were without jurisdiction and the same were void abinitio,...

Excess stock found during survey at petitioner's business premises triggered initiation of proceedings u/s 130 of GST Act. Court held if excess stock is found,...

Reopening of assessment u/s 147 - second re-assessment notice u/s 148A - The High Court noted that the petitioner did not challenge the earlier re-assessment order dated...

Jurisdiction - legality of parallel proceedings initiated by the Central Tax Officer and the State Tax Officer - The proceeding initiated by the petitioner is with...

Revision u/s 263 - Validity of proceedings – CIT has no jurisdiction to direct the Assessing Officer to initiate proceedings u/s 201(1A) - AT

Quick Updates: