adjudication matter

[Guest]

SCN relating to false declaration under VCES '13 of less than ₹ 50 lakhs issued by Commissioner has been made answerable to Addl. Commissioner. Is it correct? Can a lower officer adjudicate SCN issued by higher officer OR for that matter could the Addl.Com decide a SCN which was not issued by him ?

The above case has been adjudicated and the SCN has been confirmed. Can a case of acting beyond jurisdiction by the Addl.Com be made out? Since in VCES only Commissioner could open a case, so, was it not incorrect to make the SCN answerable to Addl. Commissioner. Has the situation vitiated the case and made the SCN void?

What can be done at the appellate stage? Pl advise. Time is very short for filing Appeal. Thanking You.

[Ganeshan Kalyani]

Sir at the outset I think the details as alleged to be wrong should be verified with your books once again to assure that whether really it is a wrong disclosure or department is having doubts about the figures.

To add additional points I woiuld like mention that when you would have received VCES-3 from department stating that all the liability for the period covered under VCES is disclosed and tax is paid off in two equal instalments then the certificate itself is a proof that the compliance has been completed. Thanks.

[DR.MARIAPPAN GOVINDARAJAN]

If you think that the show cause notice is adjudicated without proper jurisdiction you may file a writ petition before the High Court to quash the proceedings or you may file to the appellate authority above the authority who adjudicated this case in which you may raise the jurisdiction issue.

[Suryanarayana Sathineni]

The power of Adjudication depends upon the value limits prescribed therin.

Pl. check whether the amount of the SCN issued by the commissioner subsequently falling within the value limits of the Addl. Commr. before putting this as a ground in your appeal.

Best Regards

Suryanarayana

[KASTURI SETHI]

Sh.Prasad Ji,

Commissioner can issue SCN making it answerable to the Addl. Commissioner. Commissioner can delegate his powers to any of his lower officer in VCES. All have been done within jurisdiction.

[KASTURI SETHI]

If Commissioner has some basis for false declaration, then routine/regular procedure will be followed. Next appellate channel is Commissioner (Appeals) and not any other appellate authority.Before going to High Court proper appeal channels have to be exhausted.

[Guest]

Hello Prasad Ji,

You should Re-check all your records that SCN issued based correct information. and

Commissioner can issue SCN making it answerable to the Addl. Commissioner. Commissioner can delegate his powers to any of his lower officer in VCES. All have been done within jurisdiction.

Thanks, Ajay Thakare

AI Summary

Delegation of adjudicatory power: subordinate officers may adjudicate VCES notices subject to value limits and appeal paths. The core issue is whether a Commissioner may issue an SCN under VCES and make it answerable to an Additional Commissioner, and whether the Additional Commissioner may adjudicate an SCN not originally issued by him. Key operative points: verify the factual basis of the alleged false declaration; confirm that the demand falls within the value limits permitting subordinate adjudication; and recognise that a Commissioner can delegate adjudicatory powers to lower officers. Remedies include appellate challenge to the next administrative level and, if appeals are exhausted, writ review for lack of jurisdiction.