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2022 (5) TMI 343 - MADRAS HIGH COURTJurisdiction - power of inspecting officers - whether the powers vested on inspecting officers can be withdrawn - whether after inspection is over, the inspecting officers has to forward the Inspection Report to the jurisdictional officer to initiate action or issuance of show cause notice and proceed with the adjudication? - CCT Circular No.72/2019-TNGST, dated 31.05.2019 - HELD THAT:- Under CCT Circular No.72/2019-TNGST, dated 31.05.2019 instructions had been given by the Head of the Department, that is, State GST, that the officers of the Intelligence Wing were permitted to exercise the powers vested under Sections 62, 63, 64, 73 or 74 of the TNGST Act, 2017 in respect of the cases inspected by the said officers - After sometime, this issue has been examined at length by the Head of the Department, pursuant to which, the Department has come to a conclusion that the power vested with the inspecting officers can be withdrawn and after inspection is over, the inspecting officers has to forward the Inspection Report to the jurisdictional officer to initiate action or issuance of show cause notice and proceed with the adjudication. In this case, though such an inspection has been conducted by the inspecting officer, without sending the report to the jurisdictional officer as contemplated in the Circular, has initiated action on their own by issuing the show cause notice, dated 12.10.2021. Therefore, Ms.Aparna Nandhakumar, learned counsel appearing for the petitioner, by relying upon the afore-stated Circular, has contended that, the inspecting officer, who issued the show cause notice, dated 12.10.2021, is not a proper officer, therefore, he does not have the jurisdiction to issue the show cause notice. Therefore, on the ground of want of jurisdiction, the said impugned show cause notice is under challenge, hence she seeks indulgence of this Court. This Court, prima facie is of the view that the present officer, that is, the inspecting officer would not be a proper officer after 04.10.2021 in view of the Circular, dated 04.10.2021. Accordingly, this Court is of the considered view that the impugned order can be interfered with on the prima facie case by way of interim order - Post the matter after four weeks for filing counter.
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