9911796707
TMI Blog2024 (4) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... (MD)No. 19284 of 2021 And W. M. P. (MD)Nos. 16032 of 2021 and 5247 of 2023 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... has also relied upon the Circular issued by the Commissioner of Commercial Tax, Government of Tamil Nadu, in No.23/2021, dated 04.10.2021, wherein, it is stated that the show cause notice can be issued only by the jurisdictional proper Officer concerned and not by the Inspecting Officers. Since the impugned proceedings has not been issued by the proper officer, it is liable to be quashed. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in this writ petition. 4. The learned Senior Standing Counsel further submits that the circular No.23/2021 dated 04.10.2021, relied upon by the petitioner, was issued by the Commissioner of Commercial Tax (State) laying down the proper procedure of adjudication by the Intelligence Wing Officer. The said circular is applicable to the State GST Officers and it is not binding on the central tax o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mises. During the inspection, they found that during the period from 22.09.2017 to 20.08.2019, the petitioner company has effected outward supply of taxable goods viz., certain grocery items, under the unregistered brand name, but, they have not paid the appropriate GST and not fulfilled either one of the conditions prescribed in the Notification No.27/2017-Central Tax (Rate) dated 22.09.2017 to a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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