Home Highlights June 2019 Year 2019 This

You may also like:

1. Customs (Supplementary Notice) Regulations, 2019.

2. Validity of SCN - Jurisdiction - Proper Officer or not - whether by virtue of the notifications dated 07.07.1997, 07.03.2002 and 06.07.2011, the DRI would have the...

3. 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...

4. Jurisdiction - power of DRI to issue SCN - Proper Officer - Officers from Group-B who are already from the Customs Department can be appointed as “Officers of Customs”....

5. Jurisdiction - power of DRI to issue SCN - proper officer under section 28 of the Customs Act or not - This power which has been conferred under section 28 of the...

6. Proper officer - jurisdiction to issue Show Cause Notice (SCN) - Power of Additional Director General, DRI - This power which has been conferred under section 28 of the...

7. Jurisdiction - power of ADG, DRI toissue SCN - proper officer to issue SCN or not - Section 28(4) of Customs Act - In the Customs Act, the Shipping Bill has to be filed...

8. Principles of natural justice - change of officer during the proceedings - The requirement that the succeeding Officer should put the assessee on notice is thus better...

9. Sustainability of supplementary Show Cause Notice, prior to insertion of second proviso to Section 124 of the Customs Act, 1962 w.e.f 29.03.2018 - The High Court...

10. Issuance of SCN by proper officer - incompetent authority of Jurisdictional Officer or not - it is unambiguous that the Board appointed the Commissioner of Central...

11. Levy of penalty u/s 112(a) - under-invoicing the import goods - Power of DRI to issue SCN - In the present case, the order was adjudicated by the Joint Commissioner of...

12. CIRP - Validity of penalty proceedings under the Income Tax Act - The Assessment Order of A.Y. 2018-19 year and notice u/s 274 rws 271 AAC(1) of the Income Tax Act, 1961...

13. Refund with interest - statutory period of 60 days for processing the refund claim - The court referenced Section 54(7) of the CGST Act, which requires the proper...

14. Violation of principles of natural justice (audi alterem partem) - In the present case, when the petitioner had cancelled its registration in the year 2019, a proper...

15. Wrong availment of IGST refund - Scope of the show cause notice - The Revenue contended that these notices are merely preliminary, and it is the petitioner's...