Jurisdiction of the officer u/s 67(1) - Validity of order of ...

GST

April 22, 2020

Jurisdiction of the officer u/s 67(1) - Validity of order of prohibition - confiscation of goods -In this view of the matter and looking to the order of prohibition so passed in GST INS 03, the said order passed by respondent No. 1, without reference to the order of authorisation in writing, is illegal and without jurisdiction. Therefore, it is hereby set aside - HC

View Source

← Previous Next →

Jurisdiction of the officer u/s 67(1) - Validity of order of ...

GST

April 22, 2020

You may also like:

Parallel enquiry proceedings by the officers of different jurisdiction - Proper officer under the U.P.G.S.T. Act or the C.G.S.T. Act may invoke power under Section 70 in...

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...

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

Evasion of GST - Prohibition order on seized goods - The GST officers have made a cool statement in their para wise comments that no allegation has been made against the...

Jurisdiction - power of Sales Tax Officer u/s 67 of the VAT Act to seize the books of accounts - The Calcutta High Court held that, since the Sales Tax Officer, who...

Prohibition to function as a Customs Broker within his jurisdiction - Regulation 23 of CBLR, 2013 - the appeal against the order of prohibition does not lie before this...

Validity of order u/s 144C - Failure to pass a draft assessment order u/s 144C(1) - This Court is of the view that till the Income Tax Department ensures that the...

Jurisdiction of proper officer to seize u/s 67 - Seizure of unaccounted assets - The purpose of the Act is not to proceed against unaccounted wealth. The provision of...

Territorial Jurisdiction - SEZ is a foreign territory or not? - Evasion of GST - Proceedings initiated u/s 67 r.w.s 70(1) of GGST Act, 2017 and CGST Act, 2017 - This is...

Validity of assessment order - demand notice for lack of jurisdiction in the Assessing Officer - writ petition dismissed on account of availability of alternative remedy.

Quick Updates: