Analysis of phrase “Reasons to Believe” in light of Delhi HC decision under GST
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 18 September, 2021
Latest from Taxmann
Kartik Singhvi – [2021] 130 taxmann.com 269 (Article)
Reason to believe is a common feature in taxing statutes and it has been considered to be the most salutary safeguard on the exercise of power by the officer concerned. In the case of R.J. Trading v. Commissioner of CGST [2021] 128 taxmann.com 344 (Delhi), the High Court has analysed that the power under section 67 read with rule 139 can only be exercised if such officer has “reason to believe” that taxable person suppressed transaction or indulged in contravention of any provision of the CGST Act.
In this article, the author has discussed the meaning of phrase “Reasons to Believe” in light of Delhi High Court decision and how this phrase would be different from the context of reasons to suspect.
Click Here to Read the Full Article
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
