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Section 6: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

Subject Matter : Section 6(1) : Tvl. Vardhan Infrastructure v. Special Secretary, Head of the GST Council Secretariat, New Delhi : Section 6(1) of the respective GST Enactments empowers Government to issue notification on the recommendation of GST Council for cross-empowerment. However, no notification has been issued except under Section 6(1) of the respective GST Enactments for the purpose of refund although officers from the Central GST and State GST are proper officers under the respective GST Enactments. Since, no notifications have been issued for cross-empowerment with advise of GST Council, except for the purpose of refund of tax under Chapter-XI of the respective GST Enactments r/w Chapter X of the respective GST Rules, impugned proceedings are to be held without jurisdiction. Consequently, the impugned proceedings are liable to be interfered in these writ petitions. Officers under the State or Central Tax Administration as the case may be cannot usurp the power of investigation or adjudication of an assesse who is not assigned to them. (W.P. Nos.34792, 29878, 30607, 30613, 30615 of 2019, 3011, 3013, 3026, 3028, 4922, 8495, 8496, 11319 of 2020, 2723, 2861, 2863, 2865, 11004, 11006, 11008, 12795, 12797, 16324 of 2021, 4490, 18575, 22552, 26586, 31013 of 2022 and 12014 of 2023; and W.M.P. Nos.35553, 30673, 30680, 30682 of 2019, 3513, 3516, 3534, 3538, 5831, 10258, 10259, 13797, 13799 of 2020, 3055, 3200, 3201, 3199, 11649, 11652, 11654, 13594, 13596, 17292, 17289 of 2021, 4608, 17910, 21580, 25646, 30418 of 2022 and 11864 of 2023. MARCH 11, 2024; Madars High Court)

Subject Matter :

MYTAXATION.CO.IN is a supercenter Direct & Indirect Taxes and Commercial Laws boutique having its Chamber at 112, Navyug Market, Ghaziabad - 201001 and Branch at Greater Noida (West) specilizing in GST, VAT, Service Tax, Income Tax, Audit and allied fields. It is professionally managed boutique of experienced and eminent Lawyers, Chartered Accountant, Company Secretary and other Professional to provide various legal services like litigations and compliances, representations, diganostic reviews / health checks, audit defence and protections, retainership & compliances, configuration of tax optimization and efficient tax, commercial and business model.

GST & VAT COMPLIANCES

GST Routine Compliances

GST Assessment & Audit Defence & Proceedings

GST eTDS Compliances

VAT Compliances & Assessment Proceedings

GST, GST eTDS & VAT Optimisation

INCOME TAX COMPLIANCES

ITR Management: Corporate & Business Entity, Firm & Individual

eTDS Management: Corporate & Business Entity, Firm & Individual

Income Tax & TDS Optimisation

SERVICE TAX & EXCISE COMPLIANCES

Service Tax Proceedings

Excise Proceedings

Service Tax & Excise Proceedings Optimisation

AUDIT DEFENCE

Income Tax Audit Defense : Corporates & Business Entity, Firm & Individual

GST Audit Defense : Corporates & Business Entity, Firm & Individual

Companies Act Audit Defense : Corporates & LLP

Income Tax, GST & Companies Audit Optimisation

ROC COMPLIANCES

ROC Filing & Compliances

ROC Defense : Corporates & LLP

ROC Defense Optimisation

LITIGATIONS & JUDICIAL PROCEEDINGS

GST Litigations, Judicial Proceedings & Appeals

Income Tax Litigations, Judicial Proceedings & Appeals

Service Tax, Excise & VAT Litigations, Judicial Proceedings & Appeals

ROC Litigations, Judicial Proceedings & Appeals

HO CHAMBER AT:

112, Navyug Market, Ghaziabad - 201001 (India)

Ph.: 91 120 4374682

eMail: madhukar1236@hotmail.com

CA VAIBHAB BANSAL & ADV. SAKSHI GUPTA

BRANCH CHAMBER AT:

Amrit Plaza, Chamber No. 6, Bisrak Chowk, Bisrak Road, Greater Noida Extension (west), Gautambudha Nagar - 201318 (INDIA)

Mob.: 9971129339

eMail: madhukar1236.gn@gmail.com

LOCATION MAP HO CHAMBER :
ADVOCATE MADHUKAR GUPTA & CA ARJUN GUPTA
112, Navyug Market, Ghaziabad - 201001

LOCATION MAP BRANCH CHAMBER:
CA VAIBHAB BANSAL & ADVOCATE SAKSHI GUPTA
Amrit Plaza, Chamber No. 6, Bisrak Chowk, Bisrak Road, Greater Noida Extension (west), Gautambudha Nagar - 201318

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