Jurisdiction - power of State authority to issue summons - ...

Case Laws GST

February 2, 2022

Jurisdiction - power of State authority to issue summons - violation of principle of separation of powers - It is not found that such powers are in any manner beyond the competence of legislature or opposed to any of the fundamental rights or other provisions of the Constitution of India. It is also recalled that Section 14C of the Central Excise Act and Section 108 of the Customs Act contain similar provisions authorizing the appropriate officer with the power to summon attendance of a witness for recording statement or for production of documents. The vires of the said section must be upheld. - HC

View Source

← Previous Next →

Jurisdiction - power of State authority to issue summons - ...

Case Laws GST

February 2, 2022

You may also like:

Parallel proceedings - Validity of summons issued - Summons challenged on the ground that both the Central and State Authorities do not have powers to initiate...

Jurisdiction to issue summons - Mere pendency of proceedings before the State authorities is not a ground to restrain the Central authorities from issuing summons and...

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...

Jurisdiction - appropriate authority to complete the proceedings - state authority or central authority - although the action was undertaken under Section 67 of the Act...

Jurisdiction - Central GST authority or State GST authority - Validity of investigation initiated by the respondents and the summons issued in connection with the said...

Initiation of re-assessment proceedings/revision - Jurisdiction - The only error that appears to have crept in the order of the appeal authority as has been confirmed by...

Jurisdiction of Summons issued by the respondent - search and seizure - The scope of Section 6(2)(b) and Section 70 is different and distinct, as the former deals with...

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

Jurisdiction - powers to the authorities under TN VAT to summon documents and witnesses - Misuse of IEC Code - To know the actual importer - The TAN VAT Act gave ample...

Principles of natural justice - petitioners have been summoned 20 times - The respondents shall issue norms as to how many times, such summons can be issued against the...

The case before the Allahabad High Court involved the jurisdiction of the Collector (Stamp) to recall or review an order under Section 47-A of the Indian Stamp Act,...

Notice/summons issued by the Central Tax Authority whereas adjudication u/s 74 had been made by the State Authority - the initiation of the proceeding for imposition of...

Issuance of summons directly to the Managing Director of the petitioner Company without providing the alternative of it being issued to an authorized representative -...

Rejection of appellants’ challenge to Summons, summoning the appellants to appear before the Second respondent - The Court found that the second respondent had...

Power of GST authorities - Power to issue summons or conduct search and seizure - Challenge to N/N. 14/2017- Central Tax - the respondents are proper officer in relation...

Quick Updates: