THE SCOPE OF POWERS OF DGCEI UNDER SECTION 91 READ WITH SECTIONS 90 AND 89 OF THE FINANCE ACT, 1994

THE SCOPE OF POWERS OF DGCEI UNDER SECTION 91 READ WITH SECTIONS 90 AND 89 OF THE FINANCE ACT, 1994 https://www.taxtmi.com/article/detailed?id=7040 The statutory scheme links the power of arrest for collection-and-non-deposit offences to a prior administrative procedure that requires notice, an opportunity to represent, and a determination of the amount allegedly collected and unpaid. Absent a prima facie finding that the tax component collected was retained, arrest powers are not attracted; enforcement must follow the prescribed determination steps and be exercised with circumspection to avoid constitutional infirmity. en-us Thu, 20 Oct 2016 15:46:36 +0530 Thu, 20 Oct 2016 15:46:36 +0530 TaxTMI RSS Generator THE SCOPE OF POWERS OF DGCEI UNDER SECTION 91 READ WITH SECTIONS 90 AND 89 OF THE FINANCE ACT, 1994 https://www.taxtmi.com/article/detailed?id=7040 The statutory scheme links the power of arrest for collection-and-non-deposit offences to a prior administrative procedure that requires notice, an opportunity to represent, and a determination of the amount allegedly collected and unpaid. Absent a prima facie finding that the tax component collected was retained, arrest powers are not attracted; enforcement must follow the prescribed determination steps and be exercised with circumspection to avoid constitutional infirmity. Articles Service Tax Thu, 20 Oct 2016 15:46:36 +0530 https://www.taxtmi.com/article/detailed?id=7040