Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
The HC held that the assessment has to be completed by a proper...
HC upheld delegation appointing proper Officers under TNGST Act. Impugned orders' validity on improper show cause notice left open for Appellate Authority.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
The HC held that the assessment has to be completed by a proper Officer and the Commissioner can designate such Officers as defined in Section 2(91) of the TNGST Act, therefore, the delegation appointing proper Officers is valid. Regarding the challenge to impugned orders on the ground of improper show cause notice, the HC left it open to be decided by the Appellate Authority, granting liberty to file a statutory appeal within 30 days. The petition was dismissed.
The HC held that the assessment has to be completed by a proper Officer and the Commissioner can designate such Officers as defined in Section 2(91) of the TNGST Act, therefore, the delegation appointing proper Officers is valid. Regarding the challenge to impugned orders on the ground of improper show cause notice, the HC left it open to be decided by the Appellate Authority, granting liberty to file a statutory appeal within 30 days. The petition was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
