Power of arrest - the powers of arrest u/s 69 of the CGST Act, ...

GST

August 13, 2019

Power of arrest - the powers of arrest u/s 69 of the CGST Act, 2017 are to be exercised with lot of care and circumspection and prosecution should normally be launched only after the adjudication is completed - notice issued to the respondents

View Source

← Previous Next →

Power of arrest - the powers of arrest u/s 69 of the CGST Act, ...

GST

August 13, 2019

You may also like:

Delegation of powers u/s GST - Section 5(3) of the Act specifically confers power upon the Commissioner to delegate his functions - The power u/s 69 can be exercised by...

Dishonor of Cheque - Security cheques were given - Future consideration or legally enforceable debt - When there is a legal presumption and where facts are contested, it...

Extension of the date for filing the income tax returns - While it is true that the powers under section 119 of the Act are discretionary in nature and it is for the...

Seeking vacation of the interim protection - constitutional validity of Sections 69 and 132 of the Central Goods and Services Tax Act, 2017 - case of petitioner is that...

Reassessment u/s 147 - Sanction granted by the CIT u/s 151 - simply written “Yes I agree” which does not in any manner shed any light as to whether there was any...

Blocking of input tax credit in the electronic credit ledger - Power of Commissioner or an officer authorised by him under Rule 86A - The power under Rule 86A of the...

Jurisdiction - power of Tribunal to review its own order - Power of Review has to be granted by statute and the ‘power of Review’ is not an inherent power and therefore...

Power of Tribunal to recall its earlier order and hear the appeal afresh - power to review or power of rectification – Tribunal committed no error in exercising power...

Money Laundering - power to arrest - The department, after issuance of summons, in such a case, could not have arrested the respondent unless warrants were issued by the...

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...

Power to reduce or waive penalty under section 273A - if the Commissioner while exercising power under Section 273-A of the Act places sole reliance upon grounds that...

Power of ITAT to review the order - a statutory authority cannot exercise power of review unless such power is expressly conferred on it. - HC

Rectification of mistake - The scope and ambit of the power which could be exercised u/s 254(2) is circumscribed and restricted within the ambit of the power vested by...

Revision u/s 263 - carry forward of losses on sale of shares - where there are two possible views and the Assessing Officer has taken one of the possible views, no...

Revision u/s 263 - Revision based on Audit Objection - a mechanical exercise of revisionary powers u/s 263 by the Revisionary Authority by merely citing the Audit...

Quick Updates: