Latest Tax News & Updates

Posted in Articles News Judiciary Notification

Central Excise Officer of DGCEI have all india jurisdiction: HC

Excise Duty - 03-Apr-2019

Delhi High Court held as under: (i) Central Excise Officers of DGCEI have all India jurisdiction and can issue notices and enquire into the matters relating to service-tax against any assessee/ person even if the said person or assessee is registered with one or multiple Commissionerates. (ii) Notice under Section 14 of the CE Act i.e. Central Excise Act can be issued even if proceedings under Section 73 of the Fin Act i.e. Finance Act, 1994 are not pending. However the notice should...

Continue Reading...