2025 (7) TMI 617

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.... Ramasamy For the Petitioner : Mr. V. Srikanth For the Respondents : Mr. A.P. Srinivas Senior Standing Counsel ORDER The challenge in this Writ Petition is to the show cause notice passed by the first respondent dated 22.12.2020 and to quash the same. 2. The learned counsel appearing for the petitioner would submit that the first respondent has issued a show cause notice to the peti....

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....cond respondent. Therefore, the learned counsels prays for quashment of the impugned show cause notice. 3. Mr.A.P.Srinivas, learned Senior Standing Counsel for the respondents drawn this Court's attention to a circular issued by the Central Board of Excise and Customs, GST Policy Wing, bearing No.31/05/2018- GST dated 09.02.2018 and submitted that in terms of the said circular, show cause n....

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....vested with the jurisdictional officers of the Executive Commissionerate, where, the taxpayer is registered. Therefore, it is submitted that there is no merit in the Writ Petition and prayed for dismissal of the Writ Petition. 4. Heard Mr.V.Srikanth, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel for the respondents and perused the materials placed on re....

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....y them shall be adjudicated by the Competent Central Tax Officer of the Executive Commissionerate, in whose jurisdiction, the noticee is registered. 6. Admittedly, the petitioner has not challenged the Circular dated 09.02.2018 and the challenge herein is only to the show cause notice issued by the first respondent. Thus, in the absence of any challenge made by the petitioner to the said Circul....