issuance of SCN by lower authority

[Alkesh Jani]

Sir, Please let me know that if a SCN has been issued by lower authority or in violation to the Circular. For example The Superintendent issued SCN with regards to classification of goods or exemption Notification. Then what.

Does SCN becomes viod or is legally tenable?

Thanks in advance

AI Summary

Jurisdictional validity of show cause notices: competence and departmental ratification often determine challengeability and remedy.
Whether a Show Cause Notice is effective depends on the issuing officer's competence; notices by an officer lacking adjudicatory power may be void, but conflicting authority and Supreme Court jurisprudence leave the issue unsettled. Ratification by a superior, written permission to the lower officer, or adjudication by a competent authority can cure defects. Parties should prioritise substantive challenges such as classification, raise jurisdictional objections in the reply, and consider writ relief in urgent cases.