https://www.taxtmi.com/caselaws?id=424676 The court upheld the jurisdiction of officers from the Directorate General of GST Intelligence to issue Show Cause Notices and Orders-in-Original under the Finance Act, 1994. It found that the officers are "Central Excise Officers" with the necessary authority. The validity of Notification No.22/2014-ST appointing these officers was confirmed, and the requirement of pre-consultation before issuing SCNs was deemed not mandatory. The SCNs and Orders-in-Original were held to be valid, leading to the dismissal of challenges against them. Petitioners were given specific instructions regarding replies and appeals, resulting in the dismissal or disposal of the writ petitions accordingly. en-us Fri, 17 Jun 2022 00:00:00 +0530 Tue, 22 Nov 2022 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424676 The court upheld the jurisdiction of officers from the Directorate General of GST Intelligence to issue Show Cause Notices and Orders-in-Original under the Finance Act, 1994. It found that the officers are "Central Excise Officers" with the necessary authority. The validity of Notification No.22/2014-ST appointing these officers was confirmed, and the requirement of pre-consultation before issuing SCNs was deemed not mandatory. The SCNs and Orders-in-Original were held to be valid, leading to the dismissal of challenges against them. Petitioners were given specific instructions regarding replies and appeals, resulting in the dismissal or disposal of the writ petitions accordingly. Case-Laws Service Tax Fri, 17 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424676