TaxTMI 
TaxTMI 
2021 (12) TMI 1300
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....ioner and Mr. B.Narasimha Sarma, learned Senior Standing Counsel for Central Goods and Services Taxes. 2. By filing this petition under Article 226 of the Constitution of India, petitioner has challenged legality and validity of the show cause notice dated 12.04.2021 issued by Additional Commissioner of Central Taxes and Customs, Hyderabad, Audit -I Commissionerate, Hyderabad. 3. By the impugned show cause notice, Additional Commissioner i.e., the respondent No.4 has called upon the petitioner to show cause as to why the product manufactured and supplied to various customers during the period from July, 2017 to March, 2019 should not be classified under the tariff heading 21069099 of Customs Tariff Act, 1975 made applicable to the Cen....
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....In support of his submissions, learned counsel for the petitioner has also placed reliance on a recent decision of the Supreme Court in CANON INDIA PRIVATE LIMITED vs. COMMISSIOENR OF CUSTOMS AIR 2021 SC 1699, which was in the context of the Customs Act, 1962. 5. On the other hand Mr. B. Narasimha Sarma, learned Senior Standing Counsel for respondents has also referred to various provisions of the CGST Act, as well as circular dated 05.07.2017 of the Central Board of Excise and Customs (briefly 'the Board' hereinafter), and circular dated 09.02.2018 of the said Board, to contend that Additional Commissioner i.e., the respondent No.4 is indeed the 'proper officer' in the present case, and therefore, there should be no interference with th....
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....why he should not pay the amount specified in the notice along with interest and penalty. 8.2. Section 2(91) of the CGST Act, defines the expression 'proper officer'. As per this definition, 'proper officer' means the Commissioner or the officer of the central tax, who is assigned that function by the Commissioner in the Board. 9. Though learned counsel for the respondents had referred to Sections 3 to 5 of the CGST Act, it would not be necessary for us to delve deep into the aforesaid provisions, because those provisions deal with appointment of class of officers, and not specifically with the appointment of 'proper officer'. Nonetheless we may mention that as per sub-section (2) of Section 5 of CGST Act, the officer of centra....
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....ssigned functions as the 'proper officer', and the monetary limit of the said officers for issuance of show cause notice and orders under Sections 73 and 74 of the CGST Act and Section 20 of the IGST Act, in the case of central tax and integrated tax not paid, or short paid, or erroneously refunded, or input tax credit of central tax and integrated tax wrongly availed of or utilized, is above Rs. 2,00,00,000.00 (Rupees two crores). 12. Admittedly the monitory limit in the present case is above Rs. 2,00,00,000/- (Rupees two crores). In such circumstances, and having regard to the above, it cannot be said with any degree of certainty that respondent No.4 is not the 'proper officer' competent to issue the impugned show cause notice. 13. ....