https://www.taxtmi.com/caselaws?id=422083 The HC determined that a show cause notice issued by an Intelligence Wing officer under the TNGST Act was potentially invalid due to procedural non-compliance. Circular No.23/2021 required inspecting officers to forward inspection reports to jurisdictional officers within 30 days for further action, but this procedure wasn't followed. The court found prima facie merit in the petitioner's argument that the inspecting officer lacked jurisdiction to issue the notice after 04.10.2021 without adhering to the circular's requirements. An interim stay was granted on jurisdictional grounds pending final determination. en-us Wed, 27 Oct 2021 00:00:00 +0530 Thu, 03 Apr 2025 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422083 The HC determined that a show cause notice issued by an Intelligence Wing officer under the TNGST Act was potentially invalid due to procedural non-compliance. Circular No.23/2021 required inspecting officers to forward inspection reports to jurisdictional officers within 30 days for further action, but this procedure wasn't followed. The court found prima facie merit in the petitioner's argument that the inspecting officer lacked jurisdiction to issue the notice after 04.10.2021 without adhering to the circular's requirements. An interim stay was granted on jurisdictional grounds pending final determination. Case-Laws GST Wed, 27 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422083