Parallel proceedings - Validity of summons issued - Summons ...

GST

February 10, 2023

Parallel proceedings - Validity of summons issued - Summons challenged on the ground that both the Central and State Authorities do not have powers to initiate proceedings against the petitioner simultaneousl - Necessarily, the petitioner will have to participate in the personal hearing and state all his objections with regard to the action launched by the State Authority under the TNGST Act, 2017. Unless and until the petitioner participates in the impugned proceedings viz., the impugned Summons dated 18.10.2022, truth cannot be unearthed with regard to the petitioner's contentions - HC

View Source

← Previous Next →

Parallel proceedings - Validity of summons issued - Summons ...

GST

February 10, 2023

You may also like:

Validity of summon issued - for want of furnishing of certain documents, that has been quashed by this Court and accordingly, the respondent was directed to proceed...

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...

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...

Validity of criminal proceedings initiated - Non-payment of GST - non-appearance at any date against four summons issued to the accused - The documents on record clearly...

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...

Prosecution, u/s 132(1)(c) of the Central Act - parallel proceedings u/s 74 - There is no principle in law as may warrant any interference in the present petition to...

Jurisdiction to issue SCN - validity of appointment of officers of DGCEI as ‘Central Excise Officers’ having all India jurisdiction - Though the summons emanate from the...

Validity of summons issued u/s 70 - Proper officer - The High court examined Section 6(2)(b) of the CGST Act and determined that its scope differed from that of Section...

Validity of Parallel proceedings under GST - the device of transferring investigations or proceedings inter se proper officers to ensure that a taxpayer is not subjected...

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...

Simultaneous investigation by the Central and State GST authorities - The petitioner argued that the DGGI's actions violated a circular mandating coordination between...

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

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

Validity of SCN issued - Power of trial court to accept the challenge the validity of SCN - Prosecution proceedings against the accused - applicability of time...

Levy of late fee u/s 234E - Validity of intimation u/s 200A - Though the intimation issued U/s 200A of the Act is an appealable order, however, the said order can be...

Quick Updates: