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2024 (1) TMI 29 - MADRAS HIGH COURTProper officer / Jurisdiction of GST authorities - Calling for the records of the impugned show cause notice - creation of forged deed of reconstitution partnership firm - suppression of facts - HELD THAT:- The show cause notice, which is the impugned order before this Court, does not reflect the designation or name of the officer, before whom the petitioner had to appear. Therefore, when the matter had came up for admission on 08.06.2023, this Court had directed the learned counsel appearing for the respondents 1 and 2 to give the details of the official before whom the petitioner has to appear. When the matter had come up today, the learned counsel has filed his counter and informed this Court that the officer concerned is the second respondent, the Superintendent of Central GST and Central Excise, Theni Range. The Writ Petition is disposed of with a direction that the petitioner shall answer the show cause notice dated 21.03.2023 and appear before the second respondent on 28.06.2023.
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