Circular No.9 upheld; no need for notification to authorize adjudication power under Sec 2(91). Assessing authority's dual role valid.
Case-Laws
GST
Circular No.9 dated 24.05.2019 challenged – authority to delegate power of adjudication by circular contrary to Section 167 requiring notification – assessing authority being inspecting authority leading to conflict of interest. Court held circular traceable to Section 2(91), not Section 167, hence notification unnecessary for authorizing a
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