High Court rules on service tax notice, clarifies Canon India judgment's relevance, upholds Directorate of GST Intelligence's jurisdiction.

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....The High Court addressed the validity of a Show Cause Notice regarding the calculation of service tax. It clarified that the judgment u/s Canon India Pvt. Ltd. pertains to Customs Act, not Finance Act 1994. The Court emphasized that the power to perform an act must be exercised by the same officer. The Additional Director General of DRI was deemed not a 'Proper Officer' for re-opening assessment. The Court found no jurisdictional error in the show cause notice issued by the Directorate of GST Intelligence. Extended limitation period issue requires factual assessment. The Court stated that interference at the initial stage of enquiry is not warranted unless jurisdictional error is evident. The petitioner was directed to respond to the show cause notices within four weeks. Petition dismissed, allowing the petitioner to present their case before the competent authority.....