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1. Jurisdiction of DRI to issue Show Cause Notice (SCN) - Proper Officer - If it was intended that officers of the Directorate of Revenue Intelligence who are officers of...

2. Offences committed under the repealed FERA - Appointment of Adjudicating Authority - For the purpose of Section 49(3) FEMA, there has to be a proper authorization of the...

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

4. Assistance to authorized officer during search and seizure - For the purpose of search AO now take services of any person, entity as approved by PCC or CC or PDGIT or...

5. PAN India Jurisdiction - The definition of “Central Excise Officer” in Section 2(b) of the Central Excise Act, 1944 was made applicable for Section 73 of Chapter V of...

6. 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...

7. Central Government hereby notifies the Common Application Form for the purpose of registration, opening of bank and demat accounts, and application for Permanent Account...

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

9. Power of CBIC to issue circular and delegate the functions of 'Proper officer' to issue Audit Report - The High Court held that the impugned circulars are intra vires...

10. Department cannot seek to rely upon Section 28(11) as authorising the officers of the Customs, DRI, the DGCEI etc. to exercise powers in relation to non-levy, short-levy...

11. Proper Officer - territorial Jurisdiction - Power to appoint 'proper officer' is with the Government u/s 3(2) read with section 5 - By way of circular, and notification...

12. Jurisdiction - lack of inherent jurisdiction with the Deputy Commissioner to issue a notice - in the context of the Act, any officer of the Central Government who may...

13. Subsidy or grant by the Central Government for the purpose of the corpus of a trust or institution established by the Central Government or a State Government, as the...

14. Central Government notifies special procedure by a registered person engaged in manufacturing of the goods - Notification

15. Central Government notifies activity of investment in a financial product by the non-resident - Notification