2026 (6) TMI 998

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....respondent. By the impugned order, the proposal in Show Cause Notice No. 38/2024 GST dated 26.06.2024, issued by the second respondent (DGGI), has been confirmed. 2. The learned Senior Counsel for the petitioner would submit that the invocation of the extended period of limitation under Section 74 of the CGST Act, 2017 is not applicable to the facts of the case. It is submitted that the petitioner had bonafidely adopted the classification under S.No. 234 of the First Schedule to Notification No. 1/2017-Central Tax (Rate) (taxed at 5%, later revised to 12%) regarding maintenance charges for wind-operated electricity generators. The Revenue's allegation that the petitioner suppressed facts to avoid a higher rate under S.No. 135 of the Four....

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....sdiction, he would refer to the parent Notification No. 02/2017 to argue that the Assistant Commissioner remains a "proper officer" for adjudication and that subsequent notifications only expanded the powers of higher-ranking officers without divesting the first respondent of his authority. 7. Notification No. 02/2017-Central Tax dated 19.06.2017 was issued in exercise of the powers conferred under Section 3 read with Section 5 of the Central Goods and Services Tax Act, 2017, and Section 3 of the Integrated Goods and Services Tax Act, 2017. By virtue of the said notification, the Central Board of Excise and Customs appointed the officers specified therein as "proper officers" and designated the Central Tax Officers subordinate to them, v....

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.... Additional Commissioners of Central Tax (Appeals) 4. Clause 5 - The Commissioners of Central Tax (Audit) 9. Subsequently, the said notification was amended by Notification No.2/2022 - Central Tax dated 11.03.2022, whereby Clause 3A and Table V were inserted. By virtue of Clause 3A, inserted through the aforesaid amending notification, the Additional Commissioners or Joint Commissioners of Central Tax, subordinate to the Principal Commissioners of Central Tax or Commissioners of Central Tax, were vested with the powers specified in the corresponding entry under Column (3) of Table V. 10. Table V, as extracted from the amending notification, reads as follows:- TABLE V Powers of Additional Commissioner or Joint Commiss....