Home Highlights February 2019 Year 2019 This

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1. Release of detained goods - whether the Officers of Kerala would have a jurisdiction to detain and seize the goods or at the best could have intimated the jurisdictional...

2. Territorial Jurisdiction - proper officer or not - Registration was assigned to Central GST Officer - SCN was issued by the State GST officer - the distribution of work...

3. Jurisdiction to detain the goods - The squad officer can intercept the goods, detain them for the purpose of preparing the relevant papers for effective transmission to...

4. Jurisdiction of Central Tax Officers - CGST officers - Notification

5. Territorial Jurisdiction - Detention of goods - Goods detailed in Kerala whereas jurisdiction lies in Tamil Nadu - In case of a bonafide dispute with regard to the...

6. Jurisdiction - detention of goods alongwith vehicle - 1st respondent as the “prescribed authority” under section 67 of the Tamil Nadu Value Added Tax Act, 2006 was...

7. Proper authority / Jurisdiction to launch Prosecution Proceedings - It is the contention of the Revenue that the Deputy Director of Income Tax is a senior officer and...

8. Jurisdiction of state authorities to detain and seize the goods under inter-state movement under IGST Act - Officers of State are also competent for search, seizure and...

9. Jurisdiction - Assistant Excise and Taxation Officer (Enf.) Gurugram was a ‘Proper Officer’ or not - Inter-state supply of goods - In view of the said enabling...

10. Jurisdiction - Freezing of Bank Accounts of the purchaser of the Imported Goods - During the course of the hearing, the respondents have contended that they have not...

11. GST - detention of goods - the goods (whatsoever their correct description be) had originated from outside the State and were being transported outside the State, using...

12. 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),...

13. Jurisdiction to detain the goods - Commissioner directed to issue a circular to all the inspecting squad officers in Tamil Nadu not to detain goods or vehicles where...

14. Quantum of amount to be deposited for release of detained good - Requirement of furnishing of Bank Guarantee for a sum being twice the amount of tax payable - By...

15. Territorial Jurisdiction - Search and seizure - multiple agencies have carried out search operations - In the course of investigating of a tax entity, a situation may...