Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Levy of tax - non-banking financial services -...     TaxTMI    Assessment u/s 153A - Addition u/s 68 - bogus...     TaxTMI    Addition of bogus sales - difference in opinion...     TaxTMI    Revision u/s 263 - CSR expenses - admissibility as...     TaxTMI    Validity of reopening of assessment - The High...     TaxTMI    Correct head of income - Income from leasing or...     TaxTMI    Cancellation of GST registration of petitioner -...     TaxTMI    Violation of principles of natural justice - Mode...     TaxTMI    Classification of goods - rate of tax - Classic...     TaxTMI    Seeking activation of GSTIN and granting final...     TaxTMI    Recovery of tax arrears from the Former director of...     TaxTMI    Grant of Regular Bail - Forged tax invoices -...     TaxTMI    Income taxable in India or not - Salary income -...     TaxTMI    Jurisdiction of AO - Validity of notice issued u/s...     TaxTMI    Eligibility for concessional rate of GST - Biomass...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Search and seizure - jurisdiction of CGST Delhi North ...

GST

July 23, 2021

Search and seizure - jurisdiction of CGST Delhi North Commissionerate - reasons to believe - Admittedly, in the instant case, no investigations were carried out against RJT by the CGST Delhi North Commissionerate. The authorization, (and qua which there is no dispute) was based on the communication dated 05.03.2021 addressed by Joint Commissioner (AE), Gautam Budh Nagar to the Additional/Joint Commissioner, CGST Delhi North Commissionerate. - the search and seizure conducted by CGST Delhi North Commissionerate are declared unlawful - HC

View Source

 

← Previous Next →

 

You may also like:

  1. Validity of Search and seizure - In the instant case the record reveals that the Additional Director of Enforcement Directorate without recording the ‘reasons to...

  2. Reassessment - Validity of notice u/s 148 of the Act – Reason to believe – The material found in post search enquiries could form a “reason to believe“ that income had...

  3. Jurisdiction - SEZ unit / area - power of Custom Officer of search and seizure - Customs Authorities have no jurisdiction to deal with gold imported by unit located in SEZ.

  4. Central GST Delhi North Commissionerate has busted a racket of issuance of fake invoices without actual supply of goods and services.

  5. A Case of Coerced Input Tax Credit Reversal - GST recovery during search and seizure proceedings.

  6. Jurisdiction of Customs Officers for seizure or recovery of material in a search carried out in a DTA - Smuggling - In the case on hand, the search and seizure have...

  7. Validity of proceedings initiated u/s 132A - search and seizure - non-disclosing the “reason to believe” or "reason to suspect” - in view of amendment in Section 132A of...

  8. Search and seizure - reasons to believe - there are no merit in the petitioner’s contention that the inspection conducted by the central officers were illegal. The...

  9. Reopening of assessment u/s 147 - reason to believe - The reasons recorded were totally unfounded and consequently the jurisdictional notice under Section 148 issued by...

  10. Initiation of search and seizure u/s 132 - stock-in-trade of business cannot be seized during search and seizure operations conducted on or after June 1, 2003 - HC

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Seeking renewal of registration of Goods Service Tax (GST) - cancelled...
H: Validity Of order passed without signed by the authority - Principles ...
H: Demand of GST - The High court noted that the return of documents rais...
H: Validity Of Order for Cancellation of Registration passed in Form GST ...
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
H: Reopening of assessment u/s 147 - second re-assessment notice u/s 148A...
H: Reopening of assessment u/s 147 - non independent application of mind ...
C: Extension period for 3 months to Ortho-phosphoric Acid which is used f...
H: TDS u/s 194H - Higher rate of TDS @20% in absence of PAN - Commission ...
H: Validity of assessment order u/s. 147 r.w.s 144 - Assessee being Non-R...
H: Denial of deduction u/s. 10(23C) - Despite the filing of Form 10B duri...
H: Rectification u/s 154 - Characterization of receipts - Exemption of in...
H: Reopening of assessment u/s 147 - absence of valid approval to be obta...
H: Revision u/s 263 - debatable issue - taxability of interest received b...
H: Deduction u/s 80P2(a)(i) - Interest on fixed deposits - The Appellate ...
N: Streamlining of Halal Certification Process for Meat and Meat Products
H: Revocation of Customs Broker license - The Tribunal found no evidence ...
H: Valuation of exported CD ROMS - Import of goods by availing excess exp...
A: GST COLLECTION – NET COLLECTION DESERVE PUBLICATION/ REPORTING INSTEAD...
A: Demand should not be raised when negative taxable and invoice value ar...
A: Various Types Of Trusts and Their Importance
A: IGST is not payable under RCM for services in Free-on-Board and Cost I...
N: Amendment in Notification No. 60/2022 dated the 10th June, 2022 read w...
A: MEETING OF CREDITORS - INSOLVENCY RESOLUTION PROCESS - PERSONAL GUARAN...
A: Goods seized cannot be released by invoking writ jurisdiction if no ap...
A: Various Types of Charges on Property
A: Assessment Order quashed when Assessee incorrectly reported turnover i...
A: Guidelines for AOs for initiating proceedings u/s 147 of I.T. Act, 196...
A: Navigating the Business Landscape: The Imperative of Effective Cost Ma...
A: REJECTION OF REPAYMENT PLAN