Validity of Conduct of GST officer - Order of Suspension - the ...

GST Officer's Conduct Under Scrutiny for Unapproved Penalty; Suspension May Lapse if Inquiry Delayed Beyond Four Weeks.

April 30, 2022

Case Laws GST HC

Validity of Conduct of GST officer - Order of Suspension - the record as was shown by the Driver was at variance with the GST records -levying penalty by rectification of order u/s 161 of GST Act instead of informing the superiors - The writ petition is disposed of finally with the direction that in case the departmental proceeding is not concluded within four weeks from today and there is no allegation of non cooperation of petitioner, the impugned suspension order dated 07.01.2022 will become inoperative/ under abeyance till the inquiry is concluded. - HC

View Source

← Previous Next →

Validity of Conduct of GST officer - Order of Suspension - the ...

GST Officer's Conduct Under Scrutiny for Unapproved Penalty; Suspension May Lapse if Inquiry Delayed Beyond Four Weeks.

April 30, 2022

Case Laws GST HC

You may also like:

Validity of reopening of assessment - Enquiry to be conducted before issuance of a notice by the AO u/s 148A(a) - The High court found that conducting an inquiry before...

The case pertains to the scope of limited scrutiny by the assessing officer regarding computation of capital gains u/s 45 and providing exemption u/s 54B of the Income...

Securities Contracts (Regulation) (Procedure for Holding Inquiry and Imposing Penalties by Adjudicating Officer) (Amendment) Rules, 2019

Depositories (Procedure for Holding Inquiry and Imposing Penalties by Adjudicating Officer) (Amendment) Rules, 2019

Revocation of Customs Broker license suspension does not preclude authorities from proceeding with inquiry and imposing penalty under Regulation 17. Suspension order is...

Revision u/s 263 - the facts demonstrate that necessary enquiry have been conducted by the AO and relevant documents regarding the issue was received by the AO - CIT may...

Validity of selection of case for scrutiny under compulsory scrutiny criteria - the assessee has challenged the scrutiny assessment as the Assessing Officer has not...

Assessing Officer conducted due enquiries regarding cash deposits during demonetization period, called for details from assessee to substantiate source. AO applied mind,...

Section 263 revision - derivative transactions losses - inadequate inquiry by Assessing Officer (AO). Commissioner of Income Tax (CIT) set aside AO's order for...

In cases under ‘Limited Scrutiny’, the scrutiny assessment proceedings would initially be confined only to issues under ‘Limited Scrutiny’ and questionnaires, enquiry,...

Revision u/s 263 by CIT - Addition u/s 68 - the transaction has never been examined by the assessing officer. No enquiry has been conducted relating to the alleged sum....

Conduct of Assessment Proceedings electronically in time-barring scrutiny cases - Order u/s 119

Cancellation of certificate of registration under the CGST/SGST Act - The proper officer has issued a notice to cancel the registration of the petitioner in FORM GST REG...

Suspension of CHA License - Department appears to have taken advantage of the expressions 'suspension' appearing under Regulation 20 as well as Regulation 22 - The...

Conversion of limited scrutiny into complete scrutiny - As per the CBDT instructions, only upon conversion of such case to complete scrutiny after following the...

Quick Updates: