Case Law Details
Case Name : Yasho Industries Limited Vs Union of India (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 7388 of 2021
Date of Judgement/Order : 24/06/2021
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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Yasho Industries Limited Vs Union of India (Gujarat High Court)
DGGI Officers entitled to issue summons under Section 70 of CGST Act
An inquiry was initiated and summons were issued against the assessee to give evidence and produce the documents in connect
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I read the article. It is true that sec 2(91) is a definition clause and it does not give power either appoint any officer or assign any work to them. It is more clear from the fact of its placement in the Act in Chapter I.
More focus should have been made on this aspect alone. In the absence of specific power being flown from the statute, Board is having no power to assignment. Vide 5(1), Board is having power to impose conditions and limitations on officers, but cannot make assignment.
Section 167, is misplaced, apparently. Though heading is ‘Delegation of Power’, content of the section speaks otherwise. It gives power to CIB to ‘direct’ that ———-.
As regard collection under coercion, ratio decidendi of the interim order in case of Bhumi Associates, final order of Shree Nandhi Dall Mill is quite important.