Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Validity of summon u/s 14 - registration under service tax - The ...

Service Tax

April 9, 2019

Validity of summon u/s 14 - registration under service tax - The Range Superintendent, being the registration issuing authority, is well within its competence to summon the petitioner to ascertain that there is no misuse of the provision of the Act.

View Source

 


 

You may also like:

  1. Summons in Excise and Service Tax matters - Summons by Superintendents should be issued after obtaining prior written permission from an officer not below the rank of...

  2. Letter issued by the Superintendent is not an appealable order issued by a competent authority. - AT

  3. Extended period of limitation - suppression of facts or not - It is for the Superintendent to scrutinize the returns and ascertain if the service tax had been paid...

  4. 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...

  5. Registration certificate cancelled - Without invoking the provisions under Section 39(14) as well as 39(15) of the Tamilnadu Value Added Tax Act, 2006, the Registration...

  6. 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...

  7. Cancellation of registration granted to the appellant - appellant has been responding to the summons by submitting representations to the department - it is not clear as...

  8. 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...

  9. Cancellation of petitioner's registration - The entire purpose of issuance of show-cause notice frustrated because the Superintendent of Taxes merely forwarded a printed...

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

 

Quick Updates:Latest Updates