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2021 (12) TMI 1300 - HC - GSTJurisdiction - proper officer - case of petitioner is that it is the sine qua non that the officer who issues the show cause notice under Section 74(1) of CGST Act, has to be perforce a ‘proper officer’ - HELD THAT:- In terms of Board’s Circular No.31/05/2018-GST dated 09.02.2018, more particularly in paragraph No.4 thereof, it is clarified that all officers up to the rank of Additional / Joint Commissioner of Central Tax are assigned as the ‘proper officer’ for issuance of show cause notices and orders under sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Sections 73 and 74 of the CGST Act, corresponding to Section 3 read with Section 20 of the IGST Act. As per the table appended thereto, Additional or Joint Commissioner of Central Tax have been assigned functions as the ‘proper officer’, and the monetary limit of the said officers for issuance of show cause notice and orders under Sections 73 and 74 of the CGST Act and Section 20 of the IGST Act, in the case of central tax and integrated tax not paid, or short paid, or erroneously refunded, or input tax credit of central tax and integrated tax wrongly availed of or utilized, is above ₹ 2,00,00,000.00 (Rupees two crores). Admittedly the monitory limit in the present case is above ₹ 2,00,00,000/- (Rupees two crores). In such circumstances, and having regard to the above, it cannot be said with any degree of certainty that respondent No.4 is not the ‘proper officer’ competent to issue the impugned show cause notice. The issue before the Supreme Court in M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT] was completely different and distinct from what is being canvassed by learned counsel for the petitioner to support his contention that respondent No.4 is not the ‘proper officer’ under Section 74(1) of the CGST Act. The writ petition is dismissed.
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