SCN & AO can’t be challanged for lack of jurisdiction if assessee participated in proceedings: HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 12 April, 2022
Latest from Taxmann
Case Details: Ajay Verma v. Union of India - [2022] 137 taxmann.com 112 (Allahabad)
Judiciary and Counsel Details
-
- Surya Prakash Kesarwani and Jayant Banerji, JJ.
- Mahima Jaiswal and Saurabh Sharma for the Petitioner.
- A.S.G.I., C.S.C. and Krishna Ji Shukla for the Respondent.
Facts of the Case
The petitioner for the tax period 2017-18 was assigned to the Officer of Central Tax but the show cause notice (SCN) for assessment under section 73 UPGST Act was issued by the Officer of the State Tax (SGST Officer). It filed writ petition praying to quash the SCN in Form DRC-01 issued by the State Officer.
High Court Held
The Honorable High Court observed that the petitioner had submitted replies to jurisdiction of SGST Officer and participated in assessment proceeding without raising any objection as to jurisdiction. For administrative convenience, petitioner was assigned to a central officer but it is not a case that state officer lacks inherent jurisdiction. In the instant case, the jurisdiction had been exercised by SGST officer in absence of any objection or pointing out by petitioner that the case should been assigned to a central officer. If petitioner objected it at the initial stage or during the course of assessment proceedings, the position could have been rectified by SGST Officer by informing the central officer to complete the assessment proceedings. Therefore, the writ petition was liable to be dismissed.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
