https://www.taxtmi.com/caselaws?id=310202 A show cause notice issued by an officer who was not the proper officer was set aside because the governing circular identified the competent authority as the Additional or Joint Commissioner of Central Tax. The Court held that any fresh notice, if proposed, must first follow pre show cause notice consultation where applicable. The merits of the proposed recovery of refund were left open for future adjudication, so only the jurisdictional defect in issuing the notice was ative at this stage. en-us Fri, 23 Jun 2023 00:00:00 +0530 Wed, 11 Oct 2023 17:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310202 A show cause notice issued by an officer who was not the proper officer was set aside because the governing circular identified the competent authority as the Additional or Joint Commissioner of Central Tax. The Court held that any fresh notice, if proposed, must first follow pre show cause notice consultation where applicable. The merits of the proposed recovery of refund were left open for future adjudication, so only the jurisdictional defect in issuing the notice was ative at this stage. Case-Laws Central Excise Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310202