Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Page of 4905
Press 'Enter' after typing page number.
721 to 740 of 98083 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The High Court dealt with the maintainability of a petition concerning the non-constitution of an Appellate Tribunal and the jurisdiction and authority of the Assistant Commissioner as a "proper officer" and "adjudicating authority" under the Uttarakhand Goods and Service Tax Act, 2017. The court held that since the Assistant Commissioner was assigned functions as a proper officer u/s 5(1) and 5(3) read with Section 2(91) of the Act, and as an adjudicating authority u/s 2(4) (excluding the Commissioner), the Assistant Commissioner had the authority to pass an order for cancellation of GST registration. Consequently, an appeal would lie before the Commissioner against an order passed by the Assistant Commissioner, being a proper officer and adjudicating authority under the Act. The court allowed the review application in part, modifying its earlier judgment to hold that an appeal lies before the Commissioner against orders passed by the Assistant Commissioner.
The High Court dealt with the maintainability of a petition concerning the non-constitution of an Appellate Tribunal and the jurisdiction and authority of the Assistant Commissioner as a "proper officer" and "adjudicating authority" under the Uttarakhand Goods and Service Tax Act, 2017. The court held that since the Assistant Commissioner was assigned functions as a proper officer u/s 5(1) and 5(3) read with Section 2(91) of the Act, and as an adjudicating authority u/s 2(4) (excluding the Commissioner), the Assistant Commissioner had the authority to pass an order for cancellation of GST registration. Consequently, an appeal would lie before the Commissioner against an order passed by the Assistant Commissioner, being a proper officer and adjudicating authority under the Act. The court allowed the review application in part, modifying its earlier judgment to hold that an appeal lies before the Commissioner against orders passed by the Assistant Commissioner.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4905 
