https://www.taxtmi.com/caselaws?id=759715 The Jharkhand HC dismissed writ petitions challenging show cause notices issued by GST Intelligence officers. Petitioners argued these officers lacked jurisdiction to issue SCNs. The court examined Sections 2(24), 2(25), and 5 of the GST Act 2017, finding that through Board notification dated July 1, 2017, Additional Director Generals and Deputy/Assistant Directors of GST Intelligence were validly empowered to exercise Commissioner and Deputy Commissioner powers respectively. The court distinguished GST provisions from Customs Act provisions, noting material differences in "Proper Officer" definitions. The court held these officers possess valid jurisdiction to issue SCNs and directed petitioners to respond to the notices. en-us Thu, 03 Oct 2024 00:00:00 +0530 Sat, 05 Oct 2024 10:47:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759715 The Jharkhand HC dismissed writ petitions challenging show cause notices issued by GST Intelligence officers. Petitioners argued these officers lacked jurisdiction to issue SCNs. The court examined Sections 2(24), 2(25), and 5 of the GST Act 2017, finding that through Board notification dated July 1, 2017, Additional Director Generals and Deputy/Assistant Directors of GST Intelligence were validly empowered to exercise Commissioner and Deputy Commissioner powers respectively. The court distinguished GST provisions from Customs Act provisions, noting material differences in "Proper Officer" definitions. The court held these officers possess valid jurisdiction to issue SCNs and directed petitioners to respond to the notices. Case-Laws GST Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759715