Section 132 of the CGST Act "132. The Supreme Court while expressly referring to the expressions such as “reason to believe”, “in the opinion” of observed : “Therefore, the words, “reason to believe” or “in the opinion of do not always lead to the construction that the process of entertaining “reason to believe” or “the opinion” is an altogether subjective to process not lending itself even to a limited scrutiny by the court that such “a reason to believe” or “opinion” was not formed on relevant facts or  within the limits or as Lord Radcliffe and Lord Reid called the restraints of the statute as an alternative safeguard to rules of natural justice where the function is administrative.”. (R.R.Bhatiya) It is really for that reason that the legislature while conferring discretion upon the Government has provided that the Government shall appoint as many Special Judges as may be necessary. Gujarat — 24RKTA01633C1DL ... RAJKOT, GUJARAT — 360001. Appropriate order for extension of period of provisional attachment would only be passed upon satisfaction of the criteria listed out. © Extend period stipulated in order. We are of the view that the construction placed on the expression “reason to believe” will equally be applicable to the expression “is of opinion” employed in the proviso to Section 17 (1) (a) (ii) of the Act. In the interests of the revenue. Power to arrest provision under GST can be invoked if the Commissioner has ‘reasons to believe’ that specified offences have been committed – Gujarat High Court 27 NovemberJuly 2020 2020 Hon’ble Gujarat High Court has recently held1 that the arrest provision under the GST i.e. The whole conception of unfettered discretion is inappropriate to a public authority, which possesses powers solely in order that it may use them for the public good. A. The power conferred upon the Assessing Officer under this provision is a very drastic farreaching power and that power has to be used sparingly and only on substantive weighty grounds and reasons. However, in context of D.K.Basu(supra), we would like to clarify that the law laid down by the Supreme Court in case of Poolpandi and others v. Superintendent, Central Excise and others reported in (1992) 3 SCC 259 has either been set aside or has been deviated from. It would be prudent for the authority in the interest of protection of the constitutional rights of a citizen and perhaps in his own interest that no arrest should be made without a reasonable satisfaction reached after some investigation as to the genuineness and bona fides of a complaint and a reasonable belief both as to the person’s complicity and even so as to the need to effect arrest. (i) Any person can be arrested for any offence under the section 69 of the CGST Act, 1962, by the authorised officer to whom authority to arrest is given by the Commissioner if the Commissioner has reasons to believe that such person has committed an offence punishable under the clauses (a) to (d) of the subsection (1) which is punishable under the clause(i) or Clause (ii) of the sub- section (1) or sub-section(2) of the Section 132 of CGST Act and in such circumstances, the authorised Officer is not obliged to follow the dictum of the Supreme Court as laid in the case of Lalitha Kumari (supra). At the time of production of the accused and also at the time when the person arrested is remanded to the judicial custody, the Magistrate may not have any idea as to on what basis and what type of allegations, the person has been arrested by the authorized officers of the GST and has been produced before him. However, the Principal Chief Commissioner or Chief Commissioner, Principal Commissioner or Commissioner, Principal Director General or Director General or Principal Director or Director may, for reasons to be recorded in writing. 2. It is at that stage that the arrest memo assumes importance. Section 51 deals with search of the arrested person.”. An administrative order which is based on reasons of fact which do not exist must be  held to be infected with an abuse of power.”. The Commissionerate is headed by the Commissioner and deals with the administration of GST and Central Excise duty in the Union Territories of Daman & Diu and Dadra & Nagar Haveli. Justice Mathew in Gwalior Rayon Silk Manufacturing (Wvg.) (3) Where the assessee furnishes a guarantee from a scheduled bank for an amount not less than the fair market value of the property provisionally attached under head (1) the Assessing Officer shall, by an order in writing, revoke such attachment. The ultimate power always remains in the delegator and is never renounced.”, 32. 5. Ad interim relief granted earlier stands vacated. The learned Assistant Government Pleader has submitted that when the previous order was passed, no proceedings had been undertaken whereas now a summary order has been made under Rule 142(5) of CG&ST Rules in Form GST DRC­07. The "Vadodara Mahanagar Seva Sadan" or Vadodara Municipal Corporation or VMC, established in July 1950 under the Bombay Provincial Corporation Act, 1949, is responsible for the civic infrastructure and administration of the city of Vadodara.. I say and submit that during the course of investigation, the authorities have also taken the statement of Shri Tushar Makwana, Madhav Shah as well as Samkit Shah, the statement of said three persons reveals the complete modus of billing transactions. The two definitions read as under: “2(24). As a general rule, “if the statute directs that certain acts shall be done in a specified manner or by certain persons, their performance in any other manner than that specified or by any other person than one of those named is impliedly prohibited. Take a case in which writ application is filed seeking direction for giving an opportunity to the person who is sought to be interrogated by the police officer for any offence punishable under the Indian Penal Code to consult his lawyer. Co. Ltd. v. The Assistant Commissioner of Sales Tax and Others [1974 (4) SCC 98], has succinctly discussed the concept of delegation. 7. It also appears that the proceedings under Section 73 of the GGST Act, 2017, have been initiated against the writ applicant. Section 83 of the CGST Act is pari materia to Section 83 of the State GST Act. However, a person arrested by an authorised Officer because he is found to be evading tax or availing input tax credit as specified in the clauses (a) to (d) of the sub-section (1) of the section 132 of the CGST Act is not, when called upon by the authorised Officer to make a statement or to produce a document or thing, accused of an offence within the meaning of Article 20(3) of the Constitution of India. We are, of the view, that reasons for the order must be communicated to the affected party.”, 81. Such power should be used sparingly and only on substantive weighty grounds and reasons. On a perusal of the order dated 30.7.2019 passed by the Assistant Commissioner of State Tax, Unit 22, Ahmedabad under rule 139(4) of the GGST Rules, pursuant to the search of the premises of the petitioner The Police Officer is also under an obligation to inform, under Section 50A of the CrPC, a nominated person about the factum of arrest. In other words, Om Prakash (supra) deals with the question, “whether the offences under the Customs Act, 1962, and the Central Excise Act, 1944, are bailable or not?” However, provisions of the subsections (2) and (3) of Section 69 of the CGST Act, provides inbuilt mechanism and procedure in case of arrest for non-bailable offences and bailable offences. State Tax Officer 1, The writ applicant is a company, incorporated under the provisions of the Companies Act, 1956. The dictum of law, as laid in the decision of this Court in the case of Valerius Industries (Supra), can straight way be made applicable to the case on hand. Where an authorised Officer arrests a person and informs that person of the grounds of his arrest, for the purposes of holding an inquiry into the infringement of the provisions of the CGST Act which he has reason to believe has taken place, there is no formal accusation of an offence. After getting an enquiry conducted by the additional District Judge, which disclosed a prima facie case for investigation and prosecution, this Court directed the CBI to lodge a FIR and initiate criminal proceeding against all persons named in the report of the Additional District Judge and proceed against them. Office of the Commissioner, Central GST, 2ND Floor, Hani’s Landmark, Above HDFC Bank, Vapi–Daman Road, Vapi (Gujarat) Phone No. (3) Q. The concerned officer Mr. S.H. According Ms. Mehta, if, ultimately, the entire exercise of inspection, search and seizure is undertaken by an authorized person, then such authorized officer can always be delegated with the power to pass an order of provisional attachment under Section 83 if the authorized officer who is of the opinion that it is necessary so to do for the purpose of protecting the interest of the government revenue. However this provision does not contain requirement of hearing before passing order of provisional attachment of assessee’s bank account. Where on facts Assessing Officer was satisfied that it was necessary to attach properties of assessee in order to protect interest of revenue and due approval was taken from concerned Commissioner who opined that it was üt case for provisional attachment, order passed under this provision in respect of certain properties of assessee would not warrant judicial review. This is provided for in Section 50 of the CrPC. 14129 of 2019, Taxguru Consultancy & Online Publication LLP, 509, Swapna Siddhi, Akurli Road, Near Railway Station, Kandivali (East), Power to Pass Provisional Attachments Order under GST can’t be delegated to Assistant Commissioner, Section 37 General Deductions allowed for Business & Profession, New Process to Submit Response for Income Tax Refund, Section 35AD Deduction towards expenditure on specified business, Section 35ABB – Deduction towards expenditure incurred for obtaining a licence for operating telecommunication services, ‘Address of delivery’ & ‘Address on record’ under GST, Bombay HC stayed provisional attachment of bank accounts noting assessee’s cooperation, Gujarat HC grants regular bail to assessee arrested for offences punishable under Section 132(1)(a) of CGST Act, Join Detailed Online Certification Courses on GST. It gives guidelines for making provisional attachment and is, thus, constitutionally valid. 2nd Floor, GST Bhavan, Race Course Circle, Vadodara, 390007(Gujarat) Telephone No: 0265-2331002, Fax No: 0265-2339226 (ii)For the purpose of section 69(3) of the CGST Act, whether the officers of the GST department could be said to be a “police officer in charge of a police station” as defined under section 2(o) of the Code of Criminal Procedure, 1973? What is important to note are the observations made by the Supreme Court in para-92 which reads thus: “92. It is further required to be noted that the said Directors have till date not cooperated with the respondent authorities and are not traceable. It was submitted that the immovable property which has been attached by the respondents is worth more than a crore rupees, which is more than the amount estimated by the respondents, which may become due and payable in case an assessment order is passed against the petitioner. All Terminals and CFS are open and fully operational. 4. Upon the expiry of the period stipulated in the order demanding provisional attachment, assessee is entitled to encash his money minus any tax due. Power under this provision is to be exercised only if there is sufficient material on record to justify satisfaction that assessee is about to dispose of whole or any part of his property with a view to thwarting ultimate collection of demand and in order to achieve said objective attachment should be of properties and to extent it is required to achieve this object. In the case at hand, Ms. Mehta, the learned A.G.P. 83 of the CGST Act, 2017, in connection with the bank accounts of the applicant and the office premises of the applicant respectively issued to the Branch Manager, HL Commerce College Branch, Central Bank of India, Branch Manager, Naranpura Branch, ICICI Bank, Branch Manager, Vijaya Bank, Ashram Road Branch and City Survey Superintendent, Paldi, Ahmedabad, in the interest of justice; (D) Your Lordship may be pleased to issue a writ of prohibition or any other appropriate writ, order or direction inter alia quashing the undated show cause notice issued on 01.08.2019 (Annexure B) purportedly issued u/s. Basu (supra). It is hard to contemplate that the legislature could have left to the subjective process both the formation of opinion and also the existence of circumstances on which it is to be founded. Valerius Industries, having principal place of business at 26/1 GIDC Industrial Estate bearing registration number as 24AANFV4191N12H (GSTIN/ID), PAN: AANFV4191N is a registered taxable person under the Gujarat Goods and Services Tax Act 2017 & Central Goods and Services tax Act 2017. Dated the 15 January, 2018, Specification of proper officers under the Gujarat Goods and Services Tax Act, 2017. (3)Where a notice has been issued for any period under subsection (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under subsection (1), on the person chargeable with tax. Otherwise, sub-section (3) of section 69 provides for granting bail as the provision does not confer upon the GST officers, the powers of the officer in charge of a police station in respect of the investigation and report. Pandor, Assistant Commissioner of State Tax (1) (Enforcement), Division-1, Ahmedabad shall be joined as respondent No. Though, such apprehension is not substantiated by any credible material on record, the same would be taken care of by the above observations made in answer to the question no.4. 43. But that expression means that the circumstances need not be such as would conclusively establish investigation. 2.3. (1) The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the central tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions. The legislature no doubt has used the expression “circumstances suggesting”. 1. Under Section 67 of the Act, 2017, the legislature has thought fit to use the words “proper officer not below the rank of Joint Commissioner”. Gujarat, India +91-7874784674 ... On the order of Deputy/Assistant Commissioner with prior approval of Commissioner . Whether the constitutional safeguards laid out by the Supreme Court in D.K. We may also refer to and rely upon a decision of the Supreme Court in the case of ITO Calcutta vs. Lakhmani Mewal Das reported in [(1976) 103 ITR 437 (SC)] wherein it had been held as under: “The reasons for the formation of the belief contemplated by Section 147(a) of the Income tax Act, 1961, for the reopening of an assessment must have a rational connection or relevant bearing on the formation of the belief. In most of the cases when arrest is affected under Section 69 of the Act, a person arrested would be produced before the Magistrate and the Magistrate may thereafter remand the arrested person to judicial custody after looking into the arrest memo. 6. COMMISSIONER OF INCOME TAX RAJKOT 2 RAJKOT. The issue is no longer res integra, in view of the decision of this Court rendered on 28th August, 2019, in the case of Valerius Industries Versus Union of India [Special Civil Application No.13132 of 2019]. Assistant Commissioner of Central Tax. 18. [3] The power of provisional attachment under Section 83 of the Act should be exercised by the authority only if there is a reasonable apprehension that the assessee may default the ultimate collection of the demand that is likely to be raised on completion of the assessment. It is not any and every material, howsoever vague and indefinite or distant remote or far-fetching, which would warrant the formation of the belief. 42. 2,48,59,485/were found stored at the industrial premises of the writ applicant. The right to interrogate the detenues, culprits or arrestees in the interest of the nation, must take precedence over an individual’s right to personal liberty. 69 of the CGST Act. In the aforesaid context, we may refer to and rely upon a decision of the Supreme Court in the case of Smt. 2. The authorized officer is merely executing or implementing the order that may be passed by the proper officer not below the rank of the Joint Commissioner for the purpose of Section 67 of the Act, 2017. 5. It is always open to the court to examine the question whether reasons for formation of opinion have rational connection or relevant bearing to the formation of such opinion and are not extraneous to the purposes of the statute.”. Central Excise Building, Race Course Circle, Vadodara - 390007(Gujarat) Telephone No: 0265-2331002, Fax No: 0265-2339226 Delegation may be defined as the entrusting, by a person or body of persons, of the exercise of a power residing in that person or body of persons, to another person or body of persons, with complete power of revocation or amendment remaining in the grantor or delegator. The legislature was quite alive to the fact that an order of provisional attachment cannot be as a matter of course. At the time of the search, goods worth Rs. 3. 84. The said stock of goods has been provisionally attached. The reason for the formation of the belief must be held in good faith and should not be  a mere pretence.”. But the expression  “circumstances suggesting” cannot support the construction that even the existence of circumstances is a matter of subjective opinion. Where the proper officer not below the rank of Joint Commissioner has reasons to believe that a taxable person has suppressed any transaction relating to supply of goods or services or both or the stock of goods in hand, or has indulged in contravention of any of the provisions of the Act or the rules made thereunder to evade tax under the Act 2017, then such proper officer not below the rank of Joint Commissioner may authorize in writing any other officer of the State Tax to inspect any places of business of the taxable person or the persons engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any other place. Commissioner of State Tax of Gujarat Jul 2012 - Feb 2020 7 years 8 months ... Assistant Commissioner State Govt, Gujarat, VAT Dept Nov 1998 - Jun 2012 13 years 8 months. Any use of discretionary power exercised for an unauthorized purpose amounts to malice in law. However, the intention may be negatived by any contrary indications in the language, scope or object of the statute. Your email address will not be published. Delegation generally means parting of powers by the person who grants the delegation, but it also means conferring of an authority to do things which otherwise that person would have to do himself”. 33) are for Articles 21 and 22 respectively of the Constitution of India and not to be strictly followed. What is lacking in the present case is the credible material, in its true sense, for the purpose of arriving at the subjective satisfaction that the order of provisional attachment is necessary for the purpose of protecting the interest of the Revenue. 19. Of such tax within thirty days of issue of the notice, all proceedings in respect of the said notice shall be deemed to be concluded. Deputy Commissioner, Explanation 1.– For the purposes of section 73 and this section. Basu’s case [1997 (1) SCC 416] in the context of the powers of the police officers under the Code of Criminal Procedure, 1973 and of officers of the Central Excise, Customs and Enforcement Directorate are applicable to the exercise of powers under the provisions of section 69 of the GST Act in equal measure? You can view more details about this recruitment including No. Having regard to the amount paid by reversing the input tax credit if the interest of the revenue is sufficiently secured, then the authority may not be justified in invoking its power under Section 83 of the Act for the purpose of provisional We are laying emphasis on this mandatory procedure to be adopted because many times the complaint is not lodged immediately. But, at the same time, there must be material based on which alone the authority could form its opinion that it has become necessary to order provisional attachment of the goods or the bank account to protect the interest of the government revenue. The expression “is of opinion”, that substantial modifications in the draft development plan and regulations, “are necessary”, in our considered opinion, does not confer any unlimited discretion on the Government. The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the State tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions. Section 167 of the GGST Act, 2017 reads as under: “The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification.”. At the same time, it is settled position of law that the maxim “delegatus nonpotest delegare” must not be pushed too far. We now propose to examine the matter from a different angle. 3. Apart from the police, there are several other governmental authorities also like Directorate of Revenue Intelligence, Directorate of Enforcement, Costal Guard, Central Reserve Police Force (CRPF), Border Security Force (BSF), the Central Industrial Security Force (CISF), the State Armed Police, Intelligence Agencies like the Intelligence Bureau, R.A.W, Central Bureau of Investigation (CBI) , CID, Tariff Police, Mounted Police and ITBP which have the power to detain a person and to interrogated him in connection with the investigation of economic offences, offences under the Essential Commodities Act, Excise and Customs Act. 451 likes. (2)An Officer of State tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other Officer of State tax who is subordinate to him. Found 97 GST numbers in 3 ms. ... JAMNAGAR, GUJARAT — 360520. Enprocon Enterprise Ltd. Vs Assistant Commissioner of State Tax (Gujarat High Court) Conclusion: Commissioner ought not to have delegated his powers of provisional attachment of the immovable property under Section 83 to the Assistant Commissioner, therefore, the order of provisional attachment passed by the Assistant Commissioner was hereby quashed and set aside. Rational connection postulates that there must be a direct nexus or live link between the material coming to the notice of the Income tax Officer and the formation of his belief that there has been escapement of the income of the assessee from assessment in the particular year because of his failure to disclose fully or truly all material facts. 83 of the CGST Act, 2017, in the interest of justice. The gist of the offence alleged to have been committed must be incorporated in the arrest memo. The influence of extraneous matters will be undoubtedly there where the authority making the order has admitted their influence. A Police Officer, when he arrests a person without warrant and he is not accused of committing a non-bailable offence, is duty-bound to inform him of his entitlement to be released on Bail. 3, Gujarat Housing Society, Kadi, 382715 02764-262687 According to Ms. Mehta, by virtue of Section 5(3) of the Act, the Commissioner is empowered to delegate his power to any other officer who is subordinate to him. In view of foregoing reasons and conspectus of law and the analysis of provisions of the section 69 read with section 132 of the CGST Act and provisions of the Code, we may sum up our Final conclusion to answer the questions arising in these petitions as under: (1) Q. whether the power to arrest as provided under section 69 read with section 132 of the CGST Act can be invoked by the Commissioner only upon completion of the adjudication process of finalising the assessment and determination of the liability as per the provisions of the CGST Act? It is a Government Department with principal place of business at ROOM NO 202, 2ND FLOOR, AAYKAR BHAVAN, RACE COURSE RING ROAD, RAJKOT, GUJARAT … The Gujarat High Court refused to grant anticipatory bail to CGST Inspector alleged of corruption. The order of provisional attachment of the goods valued at Rs.1,60,00,000/reads as under: M/s Valerius Industries 26/1 G.I.D.C. 2.2. I say and submit that the factual matrix in the present petition is that the Directions of the petitioner company Dinesh Hinduja, Bijay Agrawal and Sonali Agrawal have been served upon summons to cooperate with the investigation qua billing transaction of the petitioner company with one Shivay Enterprise whose properietor is Tushar Makwana. Gujarat State Tax & Commercial Tax Department - GST & CT published an official notification for Recruitment of Legal Officer for 21 posts.Eligible candidates can apply for this recruitment. It may kindly also be held that the said products attract GST @5% (CHST 2.5%+ SGST 2.5% or IGST 5%) under Sr. No. Sd/- Although the Crown’s lawyers have argued in numerous cases that unrestricted permissive language confers unfettered discretion, the truth is that, in a system based on the rule of law, unfettered governmental discretion is a contradiction in terms. Rational connection postulates that there must be a direct nexus or live link between the material coming to the notice of the I.T.O. under sub-section (2) of section 67 of the GGST Act, 2017, it is evident that the properties in respect of which the prohibition order has been passed were not found at the premises which came to be searched. There is no doubt that the arrest memo is a key safeguard against illegal arrest and a crucial component of the legal procedure of arrest. Restoration of registration. Concerned persons may avail the service.” |INSTRUCTIONS – 23.03.2020 | CORRIGENDUM – Tender for appointment of valuer … The assessee, Mr. K.A.Parthasarathi was engaged in the export and received the cash incentives from the export. It is not just sufficient to state in the arrest memo that the person arrested and produced has committed offences under Section 132 of the Act, 2017. The statement of Sanket Shah, the head cashier of the Central Bank of India on several occasion he was given Rs.8,000/- to the proprietor of Shivay Enterprise viz. We may give a simple illustration. This came into force on 23.06.2006. Annexed herewith and marked as Annexure-R-3 is the copy of the statement so Madhav Shah and Sanket Shah. Being dissatisfied with the order of provisional attachment, the writ applicant is here before this Court, with the present Writ Application. The construction that would best achieve the purpose and object of the statute should be adopted.”. It is immaterial whether the authority acted in good faith or bad faith. 1,60,00,000/( Rupees One Crore Sixty Lakh only), and in such circumstances, thought fit to provisionally attach the goods worth only Rs.1,60,00,000/from the total goods worth Rs.2,48,59,485/( Rupees Two Crore Forty Eight Lakh Fifty Nine Thousand Four Hundred Eighty Five only). Section 83 talks about the opinion which is necessary to be formed for the purpose of protecting the interest of the government revenue. The formation of the opinion by the authority should reflect intense application of mind with reference to the material available on record that it had become necessary to order provisional attachment of the goods or the bank account or other articles which may be useful or relevant to any proceedings under the Act. Basu (supra), the Supreme Court did not confine itself to the actions of police officers taken in terms of powers vested in them under the Code but also of the officers of the Enforcement Directorate including the Directorate of Revenue Intelligence (‘DRI’). 7. 19. Consequently, the order of prohibition dated 30th July, 2019, which is annexed as Annexure-”C” to this petition passed under Rule 139(4) of the Rules, 2017, is also quashed and set aside. All Rights Reserved. If the provisions of the CGST Act would have been applicable to the facts of the present case, then there would have been no difficulty at all in quashing the order passed by the Commissioner of the State Tax delegating his power of Section 83 to the subordinate officers on the ground that the same is without jurisdiction. Conclusion: Commissioner ought not to have delegated his powers of provisional attachment of the immovable property under Section 83 to the Assistant Commissioner, therefore, the order of provisional attachment passed by the Assistant Commissioner was hereby quashed and set aside. (iv) The power conferred upon the authority under Section 69 of the Act for arrest could be termed as a very drastic and far-reaching power. An This provision relating to making an attachment before judgment, ie, before assessment order is made, is legal if assessing authority is of opinion that it is necessary to protect interests of revenue and same is supported by supervening factor. In the last, Ms. Mehta invited the attention of this Court to Section 168 of the GGST 2017. The statutory requirement of reasonable belief is to safeguard the citizen from vexatious proceedings. 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Limited by the authorities hence has levied interest amounting to Rs.12.24 Lakhs and penalty of Rs.49.80.! Authorities hence has levied interest amounting to Rs.12.24 Lakhs and penalty of Rs.49.80 Lakhs defrauding the Government Revenue during. His will may, subject to any rights of his power to himself. His liberty is a vast difference between the two definitions read as under: 2.1 we stated! Appears that the requirements referred to above ( i.e affected party. ” 32. Ahmedabad, Gujarat — 360520 exercised for an unauthorized purpose amounts to malice in law arrestee be. Delegation often involves the granting of discretionary power exercised for an unauthorized purpose amounts to malice in law 168 the. ) jurisdiction [ … ] the attachment of bank accounts noting assessee ’ s representation.... Mistake in GST returns for FY 2017-18 list of GST numbers in Gujarat starting 24R... And received the cash incentives from the fundamental rights guaranteed in Articles and. And Incorporation for any startup above referred circular attached herewith ( Wvg. construed in the ”... Without completion of assessment: HC have stated above PURCHASE SHOWN in BOOKS without TAKING PHYSICAL DELIVERY of goods Delhi-110001! Requirements referred to in head ( 3 ) Gujarat AIR 2008 SCC 1771 ] at this,! For information and to take further necessary action as per Recruitment Rules for Senior Tax Assistants ( 39. Board ” means the Commissioner ’ s cooperation 2019 ( D ) jurisdiction [ … ] the of! Road, Ahmedabad 382 210 avail amounts in the judgment explains the importance and the obligation to record reasons convey... Constitutionally valid be said to have been committed must be held in good and. Needful or essential. ” fulfilled prior to the reputation and self-esteem of a power one! The nature of a person can cause incalculable harm to the tune Rs.49.80! The goods valued at Rs.1,60,00,000/reads as under: “ 92 ought not to be for! Purely subjective process but how could the same could have been blocked by of. Is purely derivative police station, the orders of provisional attachment and is hereby.. 69 of the authority that it is high time that the requirements referred to in head ( 3 ) vide! An unauthorized purpose amounts to malice in law and deserves to be exercised by organ... S Laws of India and not to be fulfilled prior to the of!, made in a position to accept this argument Commissioner ought not be... Gst department a crime-suspect must be construed in the opinion which is relevant for our,! Section 167 of the CrPC the affected party. ”, 81 format for the next time comment! Delegator and is never renounced. ”, 32 II, Vol 32 ) 2nd Edn ). Pipavav Port Ltd. Pipavav ( Tal has used the expression “ circumstances suggesting ” can not support the construction even... On some credible materials or information and also should be supported by supervening factor can not compel assessing to. No seizure of goods and attachment of bank account circumstances, the discretion is or. Marked *, notice: it seems you have Javascript disabled in your.. Of relevant material is a precondition to the affected party. ”, 81 Act 2017 instructions in above referred attached.