Proper Officer
Notification
CBIC Directs No Further GST Arrests, Bars Notices Below Rs. 10K And Restricts E-Way Bill Checks [READ INSTRUCTION]
The Central Board of Indirect Taxes and Customs (CBIC) has directed its field formations...
Direct Tax
Participation In Assessment Can’t Cure Time-Barred Scrutiny Notice Under S. 143(2): ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a scrutiny...
GST
GST ITC | Proper Officer Has Duty To Prevent Tax Evasion, May Issue SCN: Calcutta High Court Refuses To Interfere In SCN But Quashes...
The Calcutta High Court has declined to interfere with a show cause notice issued...
Indirect Taxes
Punjab & Haryana High Court Upholds DRI’s Jurisdiction As ‘Proper Officer’ to Issue SCNs
The Punjab & Haryana High Court has dismissed three long-pending writ petitions filed in...
Columns
Proper Officer and Section 122 – Will CBIC’s New Circular Alter the Fate of 1000s of GST Penalty Proceedings?
This Article pertaining to “Proper Officer and Section 122 - Will CBIC’s New Circular Alter...
GST
GST SCN And Orders Without Proper Officer’s Signature Can’t Sustain Judicial Scrutiny: Telangana High Court
The Telangana High Court has held that the Show Cause Notice (SCN) and orders...
Notification
Madhya Pradesh SGST Revises Proper Officer Jurisdiction For Issuing SCN Based on Taxpayer Turnover
The Madhya Pradesh SGST has revised the jurisdiction of proper officer for issuing the...
Notification
CBIC Amends Circular On ‘Proper Officer’ For Determination Of Tax Liability and AdjudicationÂ
The Central Board of Indirect Taxes and Customs (CBIC) has amended the Circular No....
Indirect Taxes
BREAKING |  Canon India Judgment | DRI Officers Are ‘Proper Officer’ To Issue Show-Cause Notices Under Customs Act: Supreme Court Allows Customs Dept. Review...
The Supreme Court has allowed the customs department review petition in the case of...
Latest articles
Notification
CBIC Directs No Further GST Arrests, Bars Notices Below Rs. 10K And Restricts E-Way Bill Checks [READ INSTRUCTION]
The Central Board of Indirect Taxes and Customs (CBIC) has directed its field formations...
Direct Tax
Participation In Assessment Can’t Cure Time-Barred Scrutiny Notice Under S. 143(2): ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a scrutiny...
Direct Tax
No TDS On Sugarcane Harvesting And Transport Charges If Adjusted Against Farmers’ Dues: Karnataka High Court Orders Verification
The Karnataka High Court has held that a sugar manufacturer would have no obligation...
Direct Tax
Oilfield Consultancy Covered By S. 44BB; Offshore Supplies Not Taxable Without Indian Operations: ITAT
The Income Tax Appellate Tribunal (ITAT), Dehradun Bench, has held that consultancy services closely...