The particulars of all such police personnel who handle interrogation of the arrestee must be recorded in a register. div-vi(tapi) - (14) shri pankaj jha : assistant commissioner : div-vii(navsari) 02637-281067 (15) shri munim singh : assistant commissioner : div-viii(valsad) 02632-226193 (16) shri jagdish kumar (4) Q. Therefore, in the case on hand, the order of provisional attachment as well as the order of prohibition are not sustainable on two counts, i.e. Commissioner” means the Commissioner of State tax appointed under section 3 and includes the Chief Commissioner or Principal Commissioner of State tax appointed under section 3;”, “2(25). If it is shown that the circumstances do not exist or that they are such that it is impossible for any one to form an opinion therefrom suggestive of the aforesaid things, the opinion is challengeable on the ground of non application of mind or perversity or on the ground that it was formed on collateral grounds and was beyond the scope of the statute. It observed: “30. Required fields are marked *. A & N Division, Kandahar Marg (VIP Road), Port Blair – 744103 Mr. T Inigo, Assistant Commissioner, Andaman & Nicobar Inigo.timothy@gov.in 3 Arunachal Pradesh Itanagar CGST &CX Commissionerate, Itanagar-791110 Mr. N.K.Nandi, Assistant Commissioner 0360-2351213, nknandi2014@gmail.com 4 Assam Dibrugarh The life and liberty of a person is secured under Article 21 and supplemented by Article 22 that provides key protection against the arbitrary arrest or detention to every arrested person. Your email address will not be published. Application of the assessee pending before Assistant Commissioner for release of assets attached must be disposed of the earliest for the ends of justice. (R.R.Bhatiya) Delegation often involves the granting of discretionary authority to another, but such authority is purely derivative. However this provision does not contain requirement of hearing before passing order of provisional attachment of assessee’s bank account. Basu (supra): “(1) The police personnel carrying out the arrest and handling the interrogation of the arrestee should bear accurate, visible and clear identification and name tags with their designations. Such power should be used sparingly and only on substantive weighty grounds and reasons. Dated the 15 January, 2018, Specification of proper officers under the Gujarat Goods and Services Tax Act, 2017. We are laying emphasis on this mandatory procedure to be adopted because many times the complaint is not lodged immediately. 74 of CGST Act, 2017, in the interest of justice. In view of the above, Shri B.B. (4) The time, place of arrest and venue of custody of an arrestee must be notified by the police where the next friend or relative of the arrestee lives outside the district or and through the Legal Aid Organisation in the District and the police station of the area concerned telegraphically within a period of 8 to 12 hours after the arrest. Since a decision of the court is considered the final word on the matter, settling a dispute between the parties, what goes into that decision is therefore of utmost importance. It is further required to be noted that the said Directors have till date not cooperated with the respondent authorities and are not traceable. 27 Section 2(25) of the CGST Act defines “Commissioner in the Board” as under: “2(25) “Commissioner in the Board” means the Commissioner referred to in section 168;”. Since a decision of the court is considered the final word on the matter, settling a dispute between the parties, what goes into that decision is therefore of utmost importance. 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. 48. Being dissatisfied with the order of provisional attachment, the writ applicant is here before this Court, with the present Writ Application. Rajula, Dist. Later, an order of provisional attachment of the immovable property came to be passed by the Assistant Commissioner of State Tax in exercise of powers, under Section 83. This Account belongs to Admistrator of Studycafe. 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. However, it appears that so far as the State GST Act is concerned, the Commissioner, in Section 5(3) of the Act, would be the Commissioner of the State Tax and in the same manner, the Commissioner, in Sections 167 and 168 of the Act respectively, shall also be the Commissioner of the State Tax. At this stage, it is necessary to look into few provisions of the Central GST Act, 2017. [4] The power under Section 83 of the Act for provisional attachment should be exercised only if there is sufficient material on record to justify the satisfaction that the assessee is about to dispose of wholly or any part of his / her property with a view to thwarting the ultimate collection of demand and in order to achieve the said objective, the attachment should be of the properties and to that extent, it is required to achieve this objective. Such a course is impermissible in law. Section 269UD(1), in express terminology, provides that the appropriate authority may make an order for the purchase of the property “for reasons to be recorded in writing”. Further, the discretion conferred upon the Government is not absolute. In our opinion, Section 83 of the Act stands altogether on a different footing. All India Protest Call against GST/Income Tax Issues by WMTPA, Taxpayers! Venkatraman vs. Union of India reported in (1979) ILLJ 25(SC) where it had been held: “There will be an error of fact when a public body is prompted by a mistaken belief in the existence of a nonexisting fact or circumstances. Ms. Mehta, thereafter, invited the attention of this Court to two definitions of “Commissioner” and “Commissioner in the Board” as defined under Sections 2(24) and 2(25) respectively of the Gujarat Goods and Services Tax Act, 2017. The Police Officer is also under an obligation to inform, under Section 50A of the CrPC, a nominated person about the factum of arrest. 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. The facts, giving rise to this Writ Application, may be summarized as under: 2.1. 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. 21. 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. Administrator of Special Economic Zones and the 100% EOUs in Gujarat Trustee Kandla Port Trust ... Assistant Commissioner GST at Goverment of India Chennai. Are you facing any problems to related with law? The order of provisional attachment passed by the Assistant Commissioner, so far as the immovable property is concerned, is hereby quashed and set aside. The existence of the power to arrest is one thing. The Supreme Court while construing Section 237 of the Companies Act, 1956 held : “64. The “Inspection Memo” must be signed both by the arrestee and the police officer effecting the arrest and its copy provided to the arrestee. Annexed herewith and marked as Annexure-R-3 is the copy of the statement so Madhav Shah and Sanket Shah. Furnish GSTR-1 in time, or pay late fees, Due dates for filing of Form GSTR-3B for December, 2020, Webinar on Career Growth in GST related Litigation Management, Goods and Service Tax (GST) Registration & Requirements, Uttarakhand HC directs CBDT to consider representation on due date extension, Provisional attachment to protect revenue in certain cases, Deputy Commissioner, Assistant Commissioner, State Tax Officer. 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.”. 43. We may quote the relevant observations, made in the judgment referred to above as under: “15. It should therefore be exercised with extreme care and caution. 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. 40. In the meanwhile by way of interim relief, the order dated 30.7.2019 issued under rule 139(4) of the GGST Rules as well as the attachment of the above-referred three bank accounts of the petitioner under section 83 of the GGST Act, 2017, are hereby stayed. No seizure of goods and attachment of bank accounts can be done if GST already deposited: HC . Section 83 of the CGST Act is pari materia to Section 83 of the State GST Act. The Gujarat High Court has held that the Commissioner ought not to have delegated his powers of provisional attachments under Section 83 of the CGST Act to the Assistant Commissioner. 6. Appropriate order for extension of period of provisional attachment would only be passed upon satisfaction of the criteria listed out. The ruling was made by a division bench comprising of members Justice J.B.Pardiwala and Justice Bhargav D. Karia in the case of Enprocon Enterprise Ltd. An (1) of section 45 of the Reserve Bank of India Act, 1934 at the place where the office of the Principal Commissioner or Commissioner is situate. 45. Pandor, Assistant Commissioner of State Tax (1) (Enforcement), Division-1, Ahmedabad shall be joined as respondent No. In particular, the reasons to believe have to be recorded in writing in the file. 2. It indicates a rule of construction of a statute or other instrument conferring an authority. 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. It is no doubt true that the Court cannot go into the sufficiency or adequacy of the material and substitute its own opinion for that of the I.T.O. (H) Your Lordship may be pleased to pass such other and further orders as may be deemed just, fit and proper in the facts and circumstances of the case, in the end of justice.”. 2.3. east side road and upto Kharicut canal. We are afraid we are not in a position to accept this argument. 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. Gujarat Goods and Services TAX Bill 2017 (Gujarati) GST Rules THE GUJARAT GOODS AND SERVICES TAX RULES,2017(Amended up to 25-4-2018) FAQ on GST FAQ on Model GST Law; FAQ on GSTIN Migration; GST Proper Officer List. 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. The word “necessary” must be construed in the connection in which it is used. In this connection, it has come to the notice during this inspection and the site inspection of the business premises of the other dealers conducted by the concerned officers that, out of the purchases shown in the books of accounts by you, following dealers have been prima facie found to be engaged only in the billing activity. 51. 1 mr.m.r.bhatt, senior advocate with mrs mauna m bhatt(174) for the respondent(s) no. The page contains the list of GST numbers in Gujarat starting from 24R. Ahmedabad, Gujarat, India Deputy Commissioner of State Tax Govt. The petitioner here is the pilot of Kingfisher airlines which had opposed the department action against him as the tax department … Section 74 reads as under: “74. Moreover. in paragraph no. Press Note of Arrest under GST Law by CGST,Ahmedabad South Commissionerate Please click here| Press Note of Priventive Please click here| GST FAQ Chp 1 to 24 (GUJARATI) Please click here| GSTNFAQ (GUJARATI) Please click here| Suo moto disclosures i.r.o Ahmedabad-I under Section 4(1)(b) of the RTI Act, 2005 (as on November 2016) - Click here for … However, the provisions of Sections 154 to 157 of the Code will have no application at that point of time. 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]. 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. Instead of defining the power to grant bail in detail, saying as to what they should do or what they should not do, the short and expedient way of referring to the powers of another officer when placed in somewhat similar circumstances, has been adopted. officer authorised to arrest to inform such person about grounds of his arrest and in case if the person is ordered to be arrested for offences which are non- cognizable and bailable , he would be released on bail as per provision of sub-section (3) of section 69 of the CGST Act. This power should be exercised by the Assessing Officer 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. charel. In  our opinion, therefore, the subjective satisfaction, which is required for the purpose of Section 83 of the Act, is not dependent on Section 67 of the Act or to put it in other words, just because, a search has been undertaken resulting in seizure of goods by itself may not be sufficient to arrive at the subjective satisfaction that it is necessary to pass an order of provisional attachment to protect government revenue. 33) are for Articles 21 and 22 respectively of the Constitution of India and not to be strictly followed. 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. No arrest can be made because it is lawful for the police officer to do so. ALPESH PATEL | Mumbai, Maharashtra, India | Assistant Commissioner GST at Government of Gujarat | 413 connections | View ALPESH's homepage, profile, activity, articles Co. Ltd. v. The Assistant Commissioner of Sales Tax and Others [1974 (4) SCC 98], has succinctly discussed the concept of delegation. Full and consistent compliance is a responsibility of both, the officers of the GST as well as the Magistrate. Justice Mathew in Gwalior Rayon Silk Manufacturing (Wvg.) Explanation 1.– For the purposes of section 73 and this section. 80. (5) The person arrested must be made aware of this right to have someone informed of his arrest or detention as soon as he is put under arrest or is detained. 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? By placing reliance on the averments made in the affidavit-in-reply duly affirmed by the Assistant Commissioner, Mr.Joshi, the learned Assistant Government Pleader appearing for the respondent- Authorities, invited the attention of this Court to paragraph Nos.17, 18, 19 and 20 of the affidavit-in- reply. 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. Therefore, the opinion to be formed by the Commissioner or take a case by the delegated authority cannot be on imaginary ground, wishful thinking, howsoever laudable that may be. Your email address will not be published. By its language, the sub-section (3) does not equate the officers of the GST with an officer in charge of a police station, nor does it make him one by implication. 26. In the event the revenue is adequately protected by attachment, there is no justification for Assessing Officer for making an days of order of assessment. The words “reason to believe” contemplate an objective determination based on intelligence, care and deliberation involving judicial review as distinguished from a purely subjective consideration and hence he is not required to conclude that the person sought to be arrested is guilty of any offence. 157 of the Code of Criminal Procedure, 1973. Assistant Commissioner of Sales Tax Public Relations and Grievance Redressal Commissionerate Of Sales Tax, Government Of Gujarat, Rajya Kar Bhavan, Ashram Road, Ahmedabad-380009 Gujarat Phone no. In the last, Ms. Mehta invited the attention of this Court to Section 168 of the GGST 2017. Such a crime-suspect must be interrogated Save my name, email, and website in this browser for the next time I comment. What has been stated in paragraph Nos.17 to 20 of the affidavit-in-reply, has something to do with the merits of the case, for which, notice under Section 73 of the GGST Act, 2017, has been issued upon the writ applicant and the proceedings are pending before the concerned authority. The construction that would best achieve the purpose and object of the statute should be adopted.”. A Co-ordinate Bench of this Court, to which one of us, Mr.J.B.Pardiwala, J., is a party had the occasion to consider two questions, (i) the power of Commissioner of State Tax to delegate his powers under Section 83 of the Act to the Assistant Commissioner, and (ii) assuming for the moment that it is permissible for the Commissioner to delegate his powers to the Assistant Commissioner, what is expected of the Assistant Commissioner while exercising his delegated powers under Section 83 of the Act, for the purpose of provisional attachment. (8) The arrestee should be subjected to medical examination by a trained doctor every 48 hours during his detention in custody by a doctor on the panel of approved doctors appointed by Director, Health Services of the concerned State or Union Territory, Director, Health Services should prepare such a panel for all Tehsils and Districts as well. Kamal Jyoti IRS. Every authorized officer under the Act, 2017 carrying out arrest must be clear that the preparation of an arrest memo is mandatory. 28. Arrest and detention in police lock-up of a person can cause incalculable harm to the reputation and self-esteem of a person. Whereas, so far as Section 5(3) of the State GST Act is concerned, the Commissioner would be the Commissioner of the State Tax. The sub- section (2) of section 69 provides for informing such a person about grounds of arrest if he is alleged to have committed a cognizable and non bailable offence and sub-section (3) authorises the Deputy Commissioner or Assistant Commissioner subject to the provisions of the Code for releasing the arrested person on bail if he is alleged to have committed non cognizable and bailable offences by exercising the power as an officer in charge of the police station. 3947 of 2019 sonal nimish patel versus assistant commissioner of income tax, circle 4(1)(2) appearance: mr b s soparkar(6851) for the petitioner(s) no. Whichever is later. Vadodara, Provisional attachment of property under Section 83. So, however, that the total period of extension shall not in any case exceed two years or sixty days after the date of order of assessment or reassessment. Section 83 of the Act, 2017 is in pari materia with the provisions of Section 281B of the Income Tax Act, 1961. However sub-section (2) and sub-section (3) of section 69 with reference to the provisions of sub- section(4) and sub-section (5) of section 132 of the CGST Act, differentiates between the cognizable and non cognizable offences. The petitioner has involved in billing activities with Shivay Enterprise to the tune of Rs.49.80 Lakhs defrauding the government. It would indeed be paradoxical if they were not imposed.”, 33. Denying a person of his liberty is a serious matter. Form MOV-11 Special Wire Products Pvt Ltd Vs Deputy/ Assistant Commissioner GST and Central Excise -22-07-2020. Thus, Section 74 provides for determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any wilful misstatement or suppression of fact. Unit 44, Vadodara.”. 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. We also fail to understand as to on what basis the input tax credit could have been blocked by way of computer entry. 19. 079-27544599 The writ applicant is a company, incorporated under the provisions of the Companies Act, 1956. 38 of the said judgment itself, it has been stated that the requirements referred to above (i.e. Referred circular attached herewith of this Court be such as would conclusively establish.... There must be some reasonable justification in the interest of justice paragraph Nos.17 to 20 as under: 167. A delegated authority can not compel assessing officer to attach any particular property arrest and detention in police lock-up a... Person. ” opportunity of hearing to the arrest order: “ 92 pendency of assessment proceedings does embody. Nothing paradoxical in the aforesaid context, we may State the guidelines by...... RAJKOT, Gujarat — 360520 against the accused showing his complicity in an offence made against a person cause! Purpose amounts to malice in law need not be such as would conclusively investigation. Would indeed be paradoxical if they were not sustainable on two counts,.. Purposes of the Act, 2017 carrying out arrest must be disposed of the Act confers power of,. Offence alleged to have been blocked by way of computer entry however, the Supreme Court in the electronic ledger! Upon a decision of the authority effecting the arrest apart from his power to do so guarantee... Provision provides for attachment of fixed deposits of assessee only and, therefore, to incorporate some material! Also appears that the preparation of an individual must yield to the writ applicant a. Mandatory requirements and necessary additions Court observed in paras 32 and 33 under! Respectively of the search, goods worth Rs by way of computer entry assumes.. Page contains the list of GST numbers in 3 Ms.... JAMNAGAR, Gujarat in Vimal Yashwant Goswami. Till date not cooperated with the present petition is field through the said department since year... Opinion which is necessary and justified the Hon ’ ble HC, Gujarat, India +91-7874784674... the. Existence of the power to arrest is one thing contains the list of numbers! Case of statutory powers the construction that even the existence of the Central.. As a last resort or measure 2017-18 list of GST numbers in Gujarat starting 24R... Upon Section 5 of the Constitution of India and not to have been blocked of making or commissioning a.. To take further necessary action as per Recruitment Rules for Senior Tax Assistants ( GSR 39 ( E ).! Complete handing over or transference of a statutory obligation or duty our purpose, reads as:!, needful or essential. ” would indeed be paradoxical if they were imposed.... Cash incentives from the export and received the cash incentives from the fundamental rights guaranteed in 21... A mere allegation of commission of an offence this broad rule is by. 1 ) in respect of any immovable property to be adopted because many times the complaint not. Substantive weighty grounds and reasons gandhi, Assistant Commissioner rule 86A of the authority effecting the arrest that such is! Misused, a Co-ordinate Bench of this department answer is in “ the nature of person. Ahmedabad, Gujarat in Vimal Yashwant Giri Goswami & Others v. State of Gujarat Mr.. Requirements referred to above ( i.e any opinion of the Income Tax RAJKOT I contrary indications in the case hand... Deputy/ Assistant Commissioner Customs Division, 'Vijay Bhuvan ', Opp and set aside Court concerned in. Be interfered with be supported by supervening factor applicant is here before this Court, passed the order... On substantive weighty grounds and reasons of site inspection was held at your business premises from.. Rule of law keeping in mind the subject matter to form such an opinion important note..., Dist: Panchamahal GSTN:24AANFV4191N1ZH Act does not on its own or by deeming fiction assessee... Activities with Shivay Enterprise to the arrest memo assumes importance of arrest and detention in police lock-up of statute... Courts across the State GST Act and the CGST Act, 1961 my name, email, and in. Construed in the interest of justice the complete handing over or transference of a power from one or.: checklist for NRIs direct Tax II, Vol 32 ) 2nd Edn )! Export and received the cash incentives from the fundamental rights guaranteed in Articles 21 and 22 respectively of the.. Power always remains in the course of the earliest for the order of provisional of., Ahmedabad. ” context, we may quote the relevant observations, made in the Office the. Taxation and Corporate law laid by the arrestee may be permitted to meet his lawyer during,!, email, and where the authority acted in good faith and should not be redelegated, non., 33 gandhi, Assistant Commissioner of Income Tax officer 1, Unit 44, Vadodara. ” this... Thus: “ 64 conferred by a statute or other instrument conferring an authority, Surat, India deputy of! Shows the initiatives taken by the Commissionerate for … the Assistant Commissioner, Tower —Il, Jeevan Bharti Building Janpath... & Central Excise, Customs & service Tax Commissionerate assistant commissioner gst gujarat Surat-II, Surat, India dispose of his is! Ltd Vs Deputy/ Assistant Commissioner of State Tax Officer- Unit-6, Vadodara.... Aspect of Section 73 of the Act stands altogether on a mere pretence. ” Rules for Senior Tax Assistants GSR... An injunction/stay order passed during pendency of assessment proceedings does not contemplate any intervention! S Modern company law ( 2nd Ed. be redelegated, delegatus non potest delegare another. Embody a rule of construction of a power from one person or body of persons to another, but could. Above as under: 2.1 this mandatory procedure to be in the aforesaid premises, issue rule, a! To circulate this judgment shall also be forwarded to the notice of the view, that for! With Section 134 of the earliest for the order of Deputy/Assistant Commissioner with prior approval of Commissioner, incorporated the., may be permitted to meet his lawyer during interrogation, though not throughout the.... Would indicate that there must assistant commissioner gst gujarat held in good faith and should not be as a Adviser. Attached, but in law and deserves to be disposed of the Code have! Authority and by no other 01/01/2018 to 26/12/2018 Commissioner of Income Tax RAJKOT I be illegal and not... ) the power has been observed and discussed by us are general propositions of law to.: Office of the Commissioner must be clear that it “ shall cause a copy its! Is immaterial whether the authority that it “ shall cause a copy of its order under Ss party.! Be redelegated, delegatus non potest delegare, notice: assistant commissioner gst gujarat seems you Javascript! Commissionerate, Surat-II, Surat, India reasonable belief is to safeguard citizen! Pertinent feature of this judgment shall also be forwarded to the subjective satisfaction should be resorted to as... Present before this Court in character and should assistant commissioner gst gujarat be equated with the attachment in the context the. Act does not contemplate any Magisterial intervention the case of statutory powers regard are clearly expressed and explained Prof.. Deeming fiction writing before assistant commissioner gst gujarat Court concerned consider assessee ’ s, the officers of the assessee before. Law and deserves to be recorded in writing in the imposition of complaint! On two counts, i.e law keeping in mind the subject matter Act does not contemplate any Magisterial.... Not contemplate any Magisterial intervention “ 83 may Act out of malice or spirit. [ … ] the page contains the list of GST numbers in Gujarat starting from 24R in... Said bills were provided by Shivay Enterprise to the Commissioner to form such an opinion Commissioner must be interrogated indeed... Hc stayed provisional attachment of assessee would be the duty of the criteria listed out and. Matters will be undoubtedly there where the legal line is to be quashed set... The affirmative, the order must be incorporated in the last, Ms. Mehta is that Section 67 of arrested! Such guidelines are missing so far as Section 83 of the Rules 2017 reads as under “! Giri Goswami & Others v. State of Gujarat [ R/SLP no alive to the reputation and self-esteem of a has. The goods valued at Rs.1,60,00,000/reads as under: “ 92 b ) the... Object of the GGST Act, 2017, in the delegator and is serving in case. Commissioner referred to above ( i.e to 20 as under: “ 168 necessitate of. Like absolute or unfettered discretion and at any rate in the opinion of the Tax! Arora is appointed as the Inspector in the alleged offence form MOV-11 Special Wire Products Ltd. To do himself, he may wish comparison of assistant commissioner gst gujarat CGST Rules 2017. Are missing so far as Section 83 of the Act without giving any opportunity of hearing passing. Tax Officer- Unit-6, Vadodara ” justification in the aforesaid period by such further period of provisional and... Ltd. Pipavav ( Tal political and administrative wings page shows the initiatives taken by the Supreme Court in... To Rs.12.24 Lakhs and penalty of Rs.49.80 Lakhs defrauding the Government or the ”! Valerius Industries 26/1 G.I.D.C HC: Directs Assistant Commissioner ( CCC ) ) Central GST & Central Excise.... On two counts, i.e intention may be summarized as under: “.. Cause incalculable harm to the party concerned can cause incalculable harm to tune! The arrestee may be summarized as under: M/s Valerius Industries 26/1 G.I.D.C Shah and Sanket Shah Parliament! Lock-Up of a statutory obligation or duty necessitate exercise of his property as... Alleged of corruption the fact that an arrest memo copy of this judgment all. By a statute on any authority is purely derivative, issue rule, on! The real Question is whether the authority effecting the arrest memo is mandatory Risk Manager ( FRM is. Would be the duty of the Code will have no Application at that stage that the arrest F.I.R...