Search and seizure - seizure officer has authority to pass ...

GST

June 15, 2023

Search and seizure - seizure officer has authority to pass penalty order or not - The dispute raised before this Court that the search and seizure authority having passed the order under Annexure-10 has exceeded its jurisdiction is rejected. Rather the authority has acted within the competency to pass such order. Therefore, the contention raised that he cannot be a judge of his own cause, that principle is not applicable to the present case. - HC

View Source

← Previous Next →

Search and seizure - seizure officer has authority to pass ...

GST

June 15, 2023

You may also like:

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.

Search conducted u/s 132 of the Income Tax Act - Ownership of jewellery in dispute – seizure of Stridhan - jewellery ordered to be released subject to conditions - HC

Penalty u/s 271AAA - Assessment u/s 153C - search and seizure proceedings u/s 132(1) not carried out against the assessee - the primary condition of section 271AAA...

Penalty - Assessment after search and seizure operation under section 132 - Assessee has satisfied the conditions for not levying the penalty under Section 271AAA - AT

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

Search and seizure - validity of proceeding initiated under Section 67 of the Act - if the said Panchanama is perused, it is evident that on the date of search itself,...

Jurisdiction of state authorities to detain and seize the goods under inter-state movement under IGST Act - Officers of State are also competent for search, seizure and...

Illegal Seizure of Goods – It is apparent that authorities have wrongly invoked provisions, Court cannot be mute spectator and still relegate parties to authorities to...

Search and seizure - basis of additions – Even if an illegal search does not vitiate the discovery of incriminating document during search and the department may rely...

Assistance to authorized officer during search and seizure - For the purpose of search AO now take services of any person, entity as approved by PCC or CC or PDGIT or...

Quick Updates: