https://www.taxtmi.com/caselaws?id=753874 The Madras HC disposed of writ petitions challenging a GST show cause notice (Form GST DRC-01) dated 25.09.2023 issued by an inspecting officer. The court held that GST enactments do not prohibit inspecting officers from issuing show cause notices or adjudicating matters, provided they qualify as proper officers under Section 2(91). However, the court directed the State Tax Officer (Inspection) to transmit the notice to the jurisdictional proper officer for adjudication within two weeks, following Circular No. 13/2022-TNGST guidelines. en-us Mon, 03 Jun 2024 00:00:00 +0530 Mon, 05 May 2025 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753874 The Madras HC disposed of writ petitions challenging a GST show cause notice (Form GST DRC-01) dated 25.09.2023 issued by an inspecting officer. The court held that GST enactments do not prohibit inspecting officers from issuing show cause notices or adjudicating matters, provided they qualify as proper officers under Section 2(91). However, the court directed the State Tax Officer (Inspection) to transmit the notice to the jurisdictional proper officer for adjudication within two weeks, following Circular No. 13/2022-TNGST guidelines. Case-Laws GST Mon, 03 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753874