Jurisdiction and powers of officers issuing show cause notices...

Jurisdiction and powers of officers issuing show cause notices (SCNs) under the Goods and Services Tax (GST) Act, 2017. It clarifies that the Additional Director General, Goods and Services Tax Intelligence, Additional Director General, Goods and Services Tax, Additional Director General, Audit, and their subordinate officers have been notified by the Board to exercise powers of the Commissioner and Deputy/Assistant Commissioner, respectively, u/s 5 of the Act. This confers jurisdiction upon them to issue SCNs. The Court distinguishes the definition of 'Proper Officer' under the GST Act from the Customs Act, highlighting the specific conferment of assessment functions required under the Customs Act. It concludes that the petitioners challenging the SCNs on jurisdictional grounds are incorrect, and they must respond to the notices as per law. The High Court disposed of the petitions accordingly.