https://www.taxtmi.com/highlights?id=78427 The High Court addressed a challenge to a Show Cause Notice (SCN) in Form GST DRC-01 issued based on inspection and obtained statement. Court held no restriction on inspecting officer to issue SCN u/s GST enactments. Directed State Tax Officer to transmit Notice to proper officer for adjudication as per Circular No. 13/2022-TNGST. State Tax Officer instructed to complete the process within 2 weeks. Petition disposed of. en-us Wed, 12 Jun 2024 12:55:15 +0530 Wed, 12 Jun 2024 12:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78427 The High Court addressed a challenge to a Show Cause Notice (SCN) in Form GST DRC-01 issued based on inspection and obtained statement. Court held no restriction on inspecting officer to issue SCN u/s GST enactments. Directed State Tax Officer to transmit Notice to proper officer for adjudication as per Circular No. 13/2022-TNGST. State Tax Officer instructed to complete the process within 2 weeks. Petition disposed of. Highlights GST Wed, 12 Jun 2024 12:55:15 +0530 https://www.taxtmi.com/highlights?id=78427