2024 (6) TMI 481

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....petitioner has challenged the impugned Show Cause Notice in Form GST DRC-01 dated 25.09.2023. 3. In W.P.(MD) No. 26389 of 2023, the petitioner has challenged the vires of the Circular No. 13/2022-TNGST (PP2/GST-15/114/2022) dated 08.11.2022 issued by the first respondent therein namely, Commissioner of Commercial Taxes [hereinafter referred to as 'first respondent' for the sake of convenience and clarity]. 4. The case of the petitioner both on merits and on law is that the petitioner's premises was inspected by the State Tax Officer (ST) (Inspn.), respondent in W.P.(MD) No. 25548 of 2023/second respondent in W.P. (MD) No. 26389 of 2023 [hereinafter referred to as 'second respondent' for the sake of convenience and clar....

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....any point/s as contained in the IF has/have been omitted to be discussed in the inspection report then the inspection officers concerned should be directed to examine the omitted point/s of the IF and resubmit the inspection report to the Joint Commissioner. 5.3) Once the inspection report is approved, the group head of Inspecting team shall send his report along with documents collected at the time of inspection to the jurisdictional proper officer within the stipulated time of 30 days from the date of conclusion of inspection. The inspection team shall send the inspection report through back office system itself to the jurisdictional proper officer concerned. A task for adjudication has to be auto generated to the proper officer login on....

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.... F. No. CBIC-20016/2/2022-GST which was later withdrawn. 9. Defending the impugned Show Cause Notice dated 25.09.2023 issued in Form GST DRC-01 and the impugned Circular No. 13/2022- TNGST dated 08.11.2022, the learned Additional Advocate General for the respondents would submit that there are no merits in both Writ Petitions. He would further submit that the second respondent who has issued the impugned Show Cause Notice in Form GST DRC-01 dated 25.09.2023 is a proper officer within the meaning of Section 2(91) of the TNGST Act, 2017. It is therefore submitted that since the second respondent State Tax Officer (ST) (Inspn.) was a proper officer, there was no embargo on the said officer to issue the Show Cause Notice and adjudicate the iss....

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....oint Commissioner (Intelligence) concerned for transfer of file to other proper officers working under the control of the Joint Commissioner (Intelligence) based on the revenue effect involved in the show cause notice issued as mentioned below for adjudication: i. Assistant Commissioner- Where revenue effect exceeds Rs. two crore. ii. State Tax Officer- In all other cases, where revenue effect is upto Rs. two crore. Where in any of the financial year, revenue involved in inspection exceeds Rs. two crore as per FORM GST DRC-01, it has to be reckoned for the purpose of transferring the file covering all the financial year for adjudication. For example: The period of inspection covered the financial years 2017-18, 2018-19, 2019-20 and 20....