Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
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...
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The Court rejected the petitioner's challenge to the show cause notice (SCN) issued u/s 74 of the CGST Act on jurisdictional grounds. The petitioner failed to submit a reply to the SCN, which emanated from a GST audit report after examining records for specific periods. The objection regarding the officer's lack of jurisdiction over the petitioner's business in other States was misconceived. The Court held that officers appointed u/ss 4, 5, and 6 of the CGST Act have the same powers, and a State GST Officer is authorized as a proper officer under the Act. Once an SCN is issued by a State GST Officer, no other officer from another State can initiate proceedings regarding tax evasion, wrongful input tax credit, or other issues u/s 74. The Chandigarh authority had the power to issue the SCN concerning the company's dealings in other States, and there was no jurisdictional error. The petitioner is free to raise objections and arguments in its reply to the SCN's contents. The petition was dismissed.
The Court rejected the petitioner's challenge to the show cause notice (SCN) issued u/s 74 of the CGST Act on jurisdictional grounds. The petitioner failed to submit a reply to the SCN, which emanated from a GST audit report after examining records for specific periods. The objection regarding the officer's lack of jurisdiction over the petitioner's business in other States was misconceived. The Court held that officers appointed u/ss 4, 5, and 6 of the CGST Act have the same powers, and a State GST Officer is authorized as a proper officer under the Act. Once an SCN is issued by a State GST Officer, no other officer from another State can initiate proceedings regarding tax evasion, wrongful input tax credit, or other issues u/s 74. The Chandigarh authority had the power to issue the SCN concerning the company's dealings in other States, and there was no jurisdictional error. The petitioner is free to raise objections and arguments in its reply to the SCN's contents. The petition was dismissed.
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