Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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.
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