Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
Jurisdiction to issue show cause notice and initiate proceedings under GST - Director General of GST (Intelligence) - proper Officer - The High Court acknowledges the inspection conducted at the petitioner's premises, where it was found that taxable goods were supplied without appropriate GST payment or fulfillment of conditions for exemption. The Court rules that the impugned proceedings were issued by the competent authority, as per Circular dated 09.02.2018, which designates officers of the Director General of GST (Intelligence) to issue show cause notices. - Regarding the petitioner's argument on the applicability of Circular No.23/2021, the Court clarifies that it pertains to state GST officers and does not bind central tax officers. Therefore, the impugned proceedings are valid.
Jurisdiction to issue show cause notice and initiate proceedings under GST - Director General of GST (Intelligence) - proper Officer - The High Court acknowledges the inspection conducted at the petitioner's premises, where it was found that taxable goods were supplied without appropriate GST payment or fulfillment of conditions for exemption. The Court rules that the impugned proceedings were issued by the competent authority, as per Circular dated 09.02.2018, which designates officers of the Director General of GST (Intelligence) to issue show cause notices. - Regarding the petitioner's argument on the applicability of Circular No.23/2021, the Court clarifies that it pertains to state GST officers and does not bind central tax officers. Therefore, the impugned proceedings are valid.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4780
Join Channel
TaxTMI 
