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2024 (4) TMI 716 - HC - GSTJurisdiction to issue show cause notice and initiate proceedings under GST - Director General of GST (Intelligence) - proper Officer and adjudicating authority as contemplated under Sections 73 and 74 of the CGST Act or not - HELD THAT:- The respondents have conducted an inspection on the petitioner's premises. During the inspection, they found that during the period from 22.09.2017 to 20.08.2019, the petitioner company has effected outward supply of taxable goods viz., certain grocery items, under the unregistered brand name, but, they have not paid the appropriate GST and not fulfilled either one of the conditions prescribed in the Notification No.27/2017-Central Tax (Rate) dated 22.09.2017 to avail exemption. Therefore, the impugned proceedings has been issued. As per the Circular dated 09.02.2018 issued by the Central Board of Indirect Taxes and Customs, Central Government of India, the officers of Director General of G.S.T. (Intelligence) shall exercise the power to issue show cause notice. Therefore, this Court is not inclined to accept the submission of the petitioner that the impugned proceedings has been issued by the incompetent authority - Moreover, the impugned proceedings is only a pre-show cause notice. The writ petition is dismissed.
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