Friday, May 29, 2020

Development Commissioner under the SEZ Act, 2005 not empowered to demand Excise Duty: Madras HC quashes SCN against DLF

The High Court of Madras, while quashing the show cause notice of the Development Commissioner held that Development Commissioner appointed under section 11 of the SEZ Act, 2005 is neither a “proper officer” within the meaning of Section 2(34) the Customs Act, 1962 nor a Central Excise Officer for the purpose of Section 11A of […]

from Taxscan | Simplifying Tax Laws https://ift.tt/36H8BPY

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