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High Court Confirms GST Officers' Authority to Issue Show Cause Notices; Clarifies Jurisdiction Under GST Act.
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....Jurisdiction and powers of officers issuing show cause notices (SCNs) under the Goods and Services Tax (GST) Act, 2017. It clarifies that the Additional Director General, Goods and Services Tax Intelligence, Additional Director General, Goods and Services Tax, Additional Director General, Audit, and their subordinate officers have been notified by the Board to exercise powers of the Commissioner and Deputy/Assistant Commissioner, respectively, u/s 5 of the Act. This confers jurisdiction upon them to issue SCNs. The Court distinguishes the definition of 'Proper Officer' under the GST Act from the Customs Act, highlighting the specific conferment of assessment functions required under the Customs Act. It concludes that the petitioners challen.........