Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Power of CBIC to issue circular and delegate the functions of 'Proper officer' to issue Audit Report - The High Court held that the impugned circulars are intra vires and legally valid. It was concluded that the Central Government and the Board exercised their powers under Sections 3 and 5 of the CGST Act correctly. - The Court found that the officers who issued the audit report and show cause notices were indeed "proper officers" as defined under Section 2(91) of the CGST Act. The circulars assigning these functions were valid, and the actions taken by these officers were within their legal powers and jurisdiction.
Power of CBIC to issue circular and delegate the functions of 'Proper officer' to issue Audit Report - The High Court held that the impugned circulars are intra vires and legally valid. It was concluded that the Central Government and the Board exercised their powers under Sections 3 and 5 of the CGST Act correctly. - The Court found that the officers who issued the audit report and show cause notices were indeed "proper officers" as defined under Section 2(91) of the CGST Act. The circulars assigning these functions were valid, and the actions taken by these officers were within their legal powers and jurisdiction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
