2019 (6) TMI 1377

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....OSHI, MRS.DIMPLE GOHIL, ADVOCATES for NANAVATIASSOCIATES (1375) For The Respondent (s) : MS MAITHILI MEHTA, AGP ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. The writ-applicant is a company incorporated under the Companies Act, 1956. The writ-applicant seeks to challenge the legality and validity of the show-cause notice, purported to have been issued by the Dy. Commissione....

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....who is assigned that function by the Commissioner in the Board;" 4. Thereafter, our attention was drawn to Section 3 of the GST Act, 2017. Section 3 clarifies who would be the officers under the Act. Section 3 reads thus : "3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:- (a) Principal Chief Commissioner....

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.... the Act clarifies the officers appointed under the Act shall be deemed to be the officers appointed under the provisions of this Act. 6. The submission of the learned senior counsel is that, till this date the Government has not issued any notification for appointing any of the officers enumerated from clauses (a) to (g) of Section 3, except the Commissioner of State Tax Act. 7. Mr.Joshi al....

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....is section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of central tax." 8. In short, the submission canvassed is that in the absence of any specific notification issued by the State Government appointing the Dy. Commissioner of State Tax, he could not have issued the show-cause notice under Section 74 of the Act, 2017.....