2024 (9) TMI 594

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....E MR. JUSTICE HARISH KUMAR For the Petitioner: Mr. Sadashiv Tiwari, Advocate For the Respondent: Dr. K. N. Singh, Additional Solicitor General, Mr. Anshuman Singh, Sr. SC, CGST & CX Mr. Alok Kumar, Advocate, Mr. Shivaditya Dhari Sinha, Advocate ORAL ORDER Per: HONOURABLE THE CHIEF JUSTICE The petitioner is aggrieved by the fact that a show- cause notice has been issued by an Officer, who is n....

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....erred to as "DGGSTI") shall exercise the powers only to issue show cause notices. A show cause notice issued by them shall be adjudicated by the competent central tax officer of the Executive Commissionerate in whose jurisdiction the noticee is registered. In case there are more than one noticees mentioned in the show cause notice having their principal places of business falling in multiple Commi....