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1. Jurisdiction of the officer issuing Show Cause Notice - Proper Officer or not - Seizure of goods - writ petition dismissed - HC

2. 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...

3. Detention/seizure of vehicle alongwith the goods - the provisions of Section 129 (3) require the proper officer detaining or seizing the goods to issue a notice...

4. Legality and validity of such seizure of goods - It is evident from the seizure memo as well as the materials as on that date i.e., 09.01.2020 that there could not have...

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

6. Writing off of arrears of Central Excise, Service Tax and Customs duty - Constitution of Committees to advise the authority for writing off of arrears-reg - Circular

7. Application for registration - Provisions amended for Aadhaar authentication or taking biometric information as the case may be - Rule 8 of the Central Goods and...

8. Non furnishing of Bank Account details may lead to cancellation of GST Registration (4th condition added) - Rule 21 of the Central Goods and Services Tax Rules, 2017

9. Seizure order - Section 129(1) of the Uttar Pradesh Goods and Services Tax Act, 2017 - in the matter of seizure under the provisions of IGST Act the provisions of...

10. Attachment of bank accounts of the petitioner - Jurisdiction - proper officers - It is not clear whether the bank accounts of the petitioner has been attached at the...