2024 (9) TMI 594 - HC - GST

Compentency of Officer to issue SCN - petitioner s contention is that the adjudication can be done only by the Assistant Commissioner and not an Additional Director of G.S.T. Intelligence - HELD THAT - There is no reason to find incompetence on the Officer who has issued the impugned communication especially since the circular specifically permits show-cause notices to be issued by the Central Tax Officers of Audit Commissionerates and Directorate General of G.S.T. In fact what is impugned is not even a show-cause notice it is just an intimation to pay up the amounts indicated therein failing which the only consequence is the issuance of a show-cause notice under Section 74(1) for which also the Additional Director is competent. There are absolutely no reason to interfere with the impugned communication - petition dismissed.

Summary

The High Court of Patna dismissed the writ petition challenging a show-cause notice issued by an Additional Director under Section 74(5) of the C.G.S.T. Act. The court held that the Additional Director is competent to issue such notices as per the circular allowing Central Tax Officers of Audit Commissionerates and Directorate General of G.S.T. Intelligence to do so.