https://www.taxtmi.com/caselaws?id=397341 A writ challenge questioned whether a Superintendent of Central GST was a proper officer to issue a show cause notice under Section 79 of the CGST Act, with reliance on Circular No. 3/3/2017-GST indicating that the power was exercisable by a Deputy or Assistant Commissioner of Central Tax. The High Court granted interim stay of the impugned notice pending pleadings, while allowing time for counter affidavit and rejoinder and directing relisting after six weeks. The stay was made conditional on deposit of 75% of the demanded amount within three weeks, and the stay application was disposed of. en-us Thu, 12 Mar 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397341 A writ challenge questioned whether a Superintendent of Central GST was a proper officer to issue a show cause notice under Section 79 of the CGST Act, with reliance on Circular No. 3/3/2017-GST indicating that the power was exercisable by a Deputy or Assistant Commissioner of Central Tax. The High Court granted interim stay of the impugned notice pending pleadings, while allowing time for counter affidavit and rejoinder and directing relisting after six weeks. The stay was made conditional on deposit of 75% of the demanded amount within three weeks, and the stay application was disposed of. Case-Laws GST Thu, 12 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397341