GST Authority Jurisdiction Challenged; Petitioner Must Respond to Show Cause Notice and Appear Before Authorities.

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....Proper officer / Jurisdiction of GST authorities - Calling for the records of the impugned show cause notice - When the matter had come up today, the learned counsel has filed his counter and informed this Court that the officer concerned is the second respondent, the Superintendent of Central GST and Central Excise, Theni Range. - Petitioner directed to answer the show cause notice and appear before the authorities - HC....