GST DAILY – 284

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Inspecting officer can issue SCN & adjudicate issue as long as such officer satisfies definition of a “proper officer”: HC

THE HON’BLE MADRAS HIGH COURT IN THE CASE OF RASATHE GARMENTS V/s STATE TAX OFFICER, decided on 3-6-2024

👉 Issue:-

✔️ Can Inspecting officer satisfies definition of a “proper officer as per section 2(91) of respective GST Act?

👉 The Hon’ble High Court Judgement:-

✔️ Where assessee’s premises inspected by State Tax Officer (ST) (Inspn.) and impugned show cause notice issued by him, no embargo under GST Acts on inspecting officer to issue show cause notice and to adjudicate issue as long as such officer satisfies definition of a “proper officer” as per section 2(91) of respective GST enactments, no merits in challenge to impugned show cause notice and impugned Circular No.13/2022-TNGST dated 8-11-2022