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
GST - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

Validity of summon issued - Prima facie it would appear that ...


Summons Issuance Post-Inquiry Deemed Impermissible; Impugned Summons Stayed Following Show Cause Notice and Order in Original.

February 3, 2022

Case Laws     GST     HC

Validity of summon issued - Prima facie it would appear that issuance of summons after the full enquiry was over and which also resulted into not only issuance of show cause notice but the order in original being passed, was not permissible. Under the circumstances the impugned summons are stayed. - HC

View Source

 


 

You may also like:

  1. Dishonour of Cheque - Whether the learned MM in the present cases has conducted an preliminary / necessary inquiry u/s 202 of the CrPC before issuance of summons to the...

  2. Seeking pre-arrest bail -The court dismissed the application for anticipatory bail, emphasizing that the summons issued under Section 108 of the Customs Act were for...

  3. Issuance of summons - matter already pending before AAR - since the matter is pending at the stage of summons, it is for the parties to take things forward in a proper...

  4. Validity of summons issued u/s 70 - Proper officer - The High court examined Section 6(2)(b) of the CGST Act and determined that its scope differed from that of Section...

  5. AO failed to conduct proper inquiry regarding alleged bogus long term capital gain by not examining bankers, brokers, Demat agencies involved in transactions,...

  6. Validity of summons issued in the course of investigation - DRI is a proper officer to issue SCN or not - COFEPOSA - The power to arrest stands conferred upon the...

  7. Summon Order - not arresting petitioners in pre-inquiry proceeding in pursuance of the summon - On the submissions of the learned counsel for the petitioner regarding...

  8. Request for transfer of files of enquiry to a place of petitioners' choice - The power to summon or produce a document is distinct from the nature of proceedings...

  9. Jurisdiction of Summons issued by the respondent - search and seizure - The scope of Section 6(2)(b) and Section 70 is different and distinct, as the former deals with...

  10. Summon Order - seeking to take instruction as to the basic documents required by the Inquiry Officer, who is holding an inquiry u/s 70 - petitioners allege that they are...

  11. HC dismissed petition challenging non-issuance of GST MOV-09 order following detention of goods and payment of penalty. Per Section 129(5) of GST Act, payment of penalty...

  12. The Supreme Court held that the dispensation regarding Prevention of Money Laundering, Attachment of Proceeds of Crime, and Inquiry/Investigation of offence of Money...

  13. Issuance of summons directly to the Managing Director of the company without calling for or summoning the other authorised representatives. - Notes

  14. Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - authorities are precluded from issue of show-cause notice - HC

  15. Penalty - payment of service tax before issuance of show cause notice (SCN) - it is evident that he has paid the amount only after the issuance of show cause notice -...

 

Quick Updates:Latest Updates