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    Validity of Faceless assessment u/s 144 r.w.s.144B...     TaxTMI    Exemption from GST - supply of services...     TaxTMI    SEZ unit - Legal services - liability pay tax under...     TaxTMI    Constitutional Validity of Sections 2, 9, 12 and 18...     TaxTMI    Validity of impugned order u/s 73 of the CGST Act -...     TaxTMI    Scope and Interpretation of Contract - Seeking...     TaxTMI    Doctrine of Merger of High Court Decision with the...     TaxTMI    Release of seized goods - The appellants argued...     TaxTMI    TDS u/s 194H - Higher rate of TDS @20% in absence...     TaxTMI    Reopening of assessment u/s 147 - second...     TaxTMI    Validity Of order passed without signed by the...     TaxTMI    Seeking renewal of registration of Goods Service...     TaxTMI    Rectification u/s 154 - The Assessee argued that...     TaxTMI    Penalty for Non-filing of monthly return - Seeking...     TaxTMI    Detention of the goods and vehicle - stock transfer...     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
Central Excise - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Jurisdiction for passing adjudication order - when there is a ...

Central Excise

July 24, 2021

Jurisdiction for passing adjudication order - when there is a clear observation of the hon’ble High Court in the present case itself that will prevail over the board circular which was relied upon by the learned Commissioner (Appeals) - the observation of hon’ble High Court will prevail over the board circular and according to which the Joint Commissioner has jurisdiction not only to issue the Show Cause Notice but also to adjudicate the same. - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Whether the Hon'ble Tribunal has jurisdiction to put a condition of depositing an amount while remanding the issue back to the Commissioner - Held Yes, tribunal has...

  2. Maintainability of application - Jurisdiction - power of Pr. ADG, DRI to issue SCN - In the present case, the Board has issued instruction No.4/2021 dated 17.03.2021, to...

  3. Validity of adjudication order confirming demand of GST with interest and penalty - Cryptic SCN - validity of Audit Observations - It is noticed rightly that the...

  4. Power given to Board to assign territories jurisdiction to specified officers in specified cases.

  5. Long-term capital gains - receipts by the assessee as per the consent decree passed by the Hon”ble Bombay High Court - suit for specific performance of the Agreement to...

  6. Operational Debt or not - The observation of this Tribunal in the above case in respect of definition of ‘service’ under Consumer Protection Act, 2019 and Central Goods...

  7. Principles of natural justice - validity of adjudication order - Exercising a jurisdiction in an irregular manner by an authority is different from exercising a...

  8. Sale of shares - business income OR capital gains - The tests of badges of trade evolved by Royal Commission of England and approved by the Hon‟ble Supreme Court...

  9. Valuation of goods - Job work - the appellant is applying the sale value of the principal and it is not under dispute that the said value is lower than the value...

  10. Jurisdiction to pass an adjudication order - monetary limit - Power of adjudication prescribed by the Board vide a Circular dated 19/02/2008 is only an administrative...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Validity Of Order passed u/s 73 - cryptic order - The High Court found...
H: Validity Of Order passed u/s 73 - Denial of ITC with respect to the su...
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
H: Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing ...
H: Transitional credit - Unutilized amount of Advanced VAT paid - The cou...
H: Validity of Reassessment notices issued unsigned - maintainability of ...
H: Unexplained cash credit u/s 68 - The Court highlighted that transactio...
H: LTCG - Receipt of additional amount towards TDR - treatment to receipt...
H: Validity of Assessment order u/s 147 r.w.s. 144B - Procedural Irregula...
C: Extension of due date for filing of Form No. 10A/10AB under the Income...
H: Condonation of delay - substantial delay of 166 days before ITAT - The...
H: Income deemed to accrue or arise in India - Attribution of Profit to p...
H: Condonation of delay - Delay in filling of an appeal before ITAT - The...
H: LTCG - Determination of Fair Market Value (FMV) - The Assessing Office...
N: Export of 2,000 MT of White Onion under Code 0703 10 19
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
C: Ease of Doing Business: Text on Contract Note with respect to Fit and ...
H: Rejection of application for registration u/s 12AA(1)(ac)(iii) r.w.s 8...
H: Estimation of income - bogus purchases - The Tribunal recognized the a...
H: Penalty u/s 270A - allegation of misreporting as per section 270A(9) -...
A: REFUND OF ITC ON EXPORT OF GOODS WITHOUT PAYMENT OF TAX – RULE 89(4) O...
A: FILING APPEAL AS PER THE DIRECTIONS OF HIGH COURT
A: Understand the Contrasts between Government and Public Limited Companies
A: PIL challenging provisions of 101st Constitutional Amendment Act relat...
N: Exemption from specified income U/s 10(46) – ‘Kerala Autorickshaw Work...
C: Unauthorised foreign exchange transactions
A: Excess or Short Payment of Customs Duty on Import of goods into India
A: AVAILABILITY OF GOOD FAITH CLAUSE IN SECTION 157 OF THE GST ACT TO THE...
A: Understanding the Scope of Accounting.
A: GST not payable on amount recovered from permanent employees for cante...