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GST - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Jurisdiction - proper officer - Power to issue show cause notice ...

GST

December 31, 2021

Jurisdiction - proper officer - Power to issue show cause notice (SCN) u/s 74(1) of CGST Act - Additional or Joint Commissioner of Central Tax - 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. - HC

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