Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
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 limit in the present case is above ₹ 2,00,00,000/- (Rupees two crores). In such circumstances, and having regard to the above, it cannot be said with any degree of certainty that respondent No.4 is not the ‘proper officer’ competent to issue the impugned show cause notice. - HC
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 limit in the present case is above ₹ 2,00,00,000/- (Rupees two crores). In such circumstances, and having regard to the above, it cannot be said with any degree of certainty that respondent No.4 is not the ‘proper officer’ competent to issue the impugned show cause notice. - HC
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