https://www.taxtmi.com/caselaws?id=753644 Kerala HC dismissed petitioner's challenge to service tax show cause notices issued by Additional Director General of GST Intelligence. Court held that unlike customs matters in Canon India case, notification 22/2014-ST validly appointed DG GST Intelligence officers as Central Excise Officers with powers under Finance Act 1994. No jurisdictional error existed in notices. Regarding extended limitation period, court found it involved mixed questions of fact and law requiring detailed inquiry inappropriate at show cause stage. Court declined to interfere with ongoing proceedings under Article 226, directing petitioner to file reply within four weeks and pursue case before competent authority. en-us Mon, 08 Apr 2024 00:00:00 +0530 Thu, 06 Jun 2024 20:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753644 Kerala HC dismissed petitioner's challenge to service tax show cause notices issued by Additional Director General of GST Intelligence. Court held that unlike customs matters in Canon India case, notification 22/2014-ST validly appointed DG GST Intelligence officers as Central Excise Officers with powers under Finance Act 1994. No jurisdictional error existed in notices. Regarding extended limitation period, court found it involved mixed questions of fact and law requiring detailed inquiry inappropriate at show cause stage. Court declined to interfere with ongoing proceedings under Article 226, directing petitioner to file reply within four weeks and pursue case before competent authority. Case-Laws Service Tax Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753644