https://www.taxtmi.com/caselaws?id=310202 The HC set aside the show cause notice dated 17.04.2023 issued by the Assistant Commissioner of Central Tax, as he was not the proper officer per the relevant circular. The court emphasized that a fresh notice must be issued by the correct authority, i.e., the Additional or Joint Commissioner, after consulting with the petitioner. The petition was allowed, and any pending miscellaneous applications were closed without costs. 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 The HC set aside the show cause notice dated 17.04.2023 issued by the Assistant Commissioner of Central Tax, as he was not the proper officer per the relevant circular. The court emphasized that a fresh notice must be issued by the correct authority, i.e., the Additional or Joint Commissioner, after consulting with the petitioner. The petition was allowed, and any pending miscellaneous applications were closed without costs. Case-Laws Central Excise Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310202