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 GST - Royalty- seigniorage fee paid by the...     TaxTMI    Levy of Penalty u/s 129(3) of the Central Goods and...     TaxTMI    Levy of penalty - goods were undervalued - The High...     TaxTMI    Cancellation of GST Registration - Legal Validity...     TaxTMI    Control of income-tax authorities - U/s 118 -...     TaxTMI    Amendment to Regulation 3.1 of FEMA, Mode of...     TaxTMI    Amendment to Regulation 4 of FEMA, Mode of Payment...     TaxTMI    Securities and Exchange Board of India (Investment...     TaxTMI    Securities and Exchange Board of India (Research...     TaxTMI    LTCG - year of assessment - The Tribunal noted...     TaxTMI    Penalty u/s. 270A - Under-reporting of income /...     TaxTMI    Extinguishment of liability as per order of NCLT -...     TaxTMI    Violation of principles of natural justice -cryptic...     TaxTMI    Determination of time limit for filing of Appeal...     TaxTMI    Scope of SCN - impugned order proceeds on a...     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 March 2022 Year 2022 This

Jurisdiction of Proper Officer to invoke section 74 of the ...

GST

March 3, 2022

Jurisdiction of Proper Officer to invoke section 74 of the CGST/OGST Act - input tax credit - During the course of hearing, the Petitioner admitted that though he had adjusted its tax liability against input tax credit available in the electronic credit ledger, he has not paid interest against such delayed adjustment/payment - the disputed facts arising in the matter are required to be adjudicated by the Proper Officer. The Petitioner is at liberty to file his Show Cause reply and raise objections including jurisdictional issue. - HC

View Source

 

← Previous Next →

 

You may also like:

  1. Input Tax Credit - A person, registered in WB, cannot claim ITC for CGST & SGST of other states - He cannot adjust the ITC of one state’s CGST for payment of another state’s CGST.

  2. Availment of input tax credit - Where tax is not paid by the supplier, ITC shall be reversed with applicable interest liability - Section 41 of CGST Act, 2017 Amended

  3. Levy of Interest and penalty - reversal of transitional credit - no records to show utilization of such credit - invocation of Section 74 of the TNGST Act, 2017,...

  4. Omitted - Procedure for furnishing return and availing input tax credit - Section 43A of CGST Act, 2017 omitted as scheme of availing ITC amended and this section never...

  5. Omitted - Matching, reversal and reclaim of input tax credit - Section 42 of CGST Act, 2017 omitted as scheme of availing ITC amended

  6. Communication of details of inward supplies and input tax credit - Auto-populated statement of ITC - Section 38 of CGST, 2017 substituted

  7. Jurisdiction - proper officer - Power to issue show cause notice (SCN) u/s 74(1) of CGST Act - Additional or Joint Commissioner of Central Tax - Admittedly the monitory...

  8. Jurisdiction of Central Tax Officers - CGST officers - Notification

  9. Validity of SCN - Jurisdiction - proper officer - authorization u/s 2(34) - Additional Director of Directorate of Revenue Intelligence is not entitled to invoke Section...

  10. 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...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Denial of TDS credit - employer of the assessee has not deposited TDS ...
H: Levy of penalty u/s. 271(1)(c) - disallowance made u/s. 35(2AB) - The ...
H: Computation of deduction u/s 10AA - The Tribunal examined the details ...
H: Time limit to pass assessment u/s. 92CA(3) - Transfer pricing adjustme...
H: Addition u/s. 56(2)(viib) - transaction of sale of agricultural land -...
H: Addition u/s 68 OR 41(1) - unexplained cash credit - Cessation of liab...
H: Condonation of delay in filling appeal before CIT(A) - CIT(A) dismissi...
H: Demand of custom duty and imposition of penalty - non payment of duty ...
H: Import of Alkalised Cocoa Powder from Malaysia - Denied FTA benefit - ...
H: Levy of Penalty u/s 112 (a) and (b) and 114AA of the Customs Act, 1962...
H: Misdeclaration in the quantity of goods imported - enhancement of the ...
H: Maintainability of appeal - non-prosecution of the case - matter adjou...
H: Professional Misconduct by CA - Liability of the Engagement Partner (E...
H: Jurisdiction of NCLT - Constitution of its Benches - Competency of Mem...
H: Admission of Section 7 application - Assignment Agreement - Proper sta...
F: CMP 08 and Annual return
F: Addition of unaccounted supplies in the Returns
A: Roving Judgements!
A: Assessee would be considered as electronic commerce operator when digi...
F: Section 17(2) Rule 42
F: Refund of IGST Charged and collected from Foreign Customer on Export o...
F: Penalty under Section 73(1) of CGST Act, 2017
F: QUANTUM OF PENALTY UNDER THE IGST ACT
F: refund of amount deposited through DRC-03
F: ITC of FY 2017-18 blocked
F: Export Services without LUT
A: DISTINCTION BETWEEN DEATH OF PLAINTIFF AND DEFENDANT DURING PENDENCY O...
A: A Comprehensive Guide to Inter-State and Intra-State Supply
A: Intermediary Services Nexus with Export of Services
A: Assessment Order not valid when Petitioner could not file reply due to...