GST DAILY – 273

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Intelligence Wing Officer can issue pre-show cause notice to reduce litigations

THE HON’BLE MADRAS HIGH COURT IN THE CASE OF FAMINA SHOPPING MAIL PVT. LTD. V/s ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE, decided on 14-3-2024

👉 Issue:-

✔️ Are Intelligence Wing Officer the proper officer to issue the pre-show cause notice?

👉 TheHon’ble High Court Judgement:-

✔️ Where assessee/petitioner contended that inspection by second respondent and consequent pre-show cause notice issued by second respondent demanding tax payment were without jurisdiction, High Court dismissed the writ petition, holding that second respondent was the proper officer to issue pre-show cause notice under CGST Act. 

Section 74 of the Central Goods and Services Tax Act, 2017