2024 (9) TMI 1298

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....o the petitioner under Section 74 of the Central Goods and Services Tax Act, 2017 (hereinafter to be referred as 'the CGST Act'). 2. Learned counsel for the petitioner submitted that the tenor of the show cause notice itself reflects that the respondents have already taken a decision and virtually held the petitioner to be guilty of having evaded payment of tax, and therefore, the respondents have also proposed to impose penalty under Section 74 of the CGST Act and application of interest under Section 50 of the CGST Act. 3. Learned counsel for the petitioner has taken us to the various aspects of the show cause notice and strenuously argued that the officer has proceeded to decide on facts and has reached to conclusion by assuming factua....

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.... recommendations of the GST Council. Such tax is to be calculated in such a manner as may be prescribed and would be payable by the taxable person. 6. It is his submission that as per the audit memo dated 26.07.2024, the amounts have been indicated under three different heads, namely, customer belongs to Chandigarh and redeemed in other States, Customer belongs to other States and redeemed in other States and Customer belongs to other States and redeemed in Chandigarh. However, the entire demand has been raised on the petitioner at Chandigarh location irrespective of the place where the vouchers have been issued or utilized. He, therefore, submits that the show cause notice has been issued by committing jurisdictional error. 7. We have ca....

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....s of officers (1) Subject to such conditions and limitations as the Board may impose, an officer of central tax may exercise the powers and discharge the duties conferred or imposed on him under this Act. (2) An officer of central tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of central tax who is subordinate to him. (3) The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer who is subordinate to him. (4) Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of ....

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....Act. Section 74 (1) of the CGST Act provides for initiating proceedings by a proper officer where it appears to him that any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilized by reason of fraud, or for the purposes, as mentioned therein, such proper officer is authorized to issue the notice and proceed. As per Section 6 (2) (b) of the CGST Act once he issues such notice, no proceedings shall be initiated by any other proper officer on the same subject matter. From above, it is apparent that once notice has been issued to the petitioner under Section 74 (1) of the CGST Act by the State GST Officer of Punjab, no other officer from any other State would be authorized t....