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.
Can an Additional Commissioner Adjudicate a Show Cause Notice Under VCES 2013 Initially Issued by a Commissioner? A query was raised regarding the adjudication of a Show Cause Notice (SCN) issued under the Voluntary Compliance Encouragement Scheme (VCES) 2013, questioning whether an Additional Commissioner could adjudicate an SCN initially issued by a Commissioner. Responses varied, with some advising verification of records to confirm the accuracy of the declaration, while others suggested that the Commissioner could delegate adjudication powers to a subordinate. Suggestions included filing a writ petition or appealing on jurisdictional grounds. The consensus was that delegation of authority was within jurisdiction, but proper appellate procedures should be followed before escalating to higher courts. (AI Summary)
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