2024 (9) TMI 594

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..... r s contention is that the adjudication can be done only by the Assistant Commissioner and not an Additional Director of G.S.T. Intelligence - HELD THAT:- There is no reason to find incompetence on the Officer, who has issued the impugned communication especially since the circular specifically permits show-cause notices to be issued by the Central Tax Officers of Audit Commissionerates and Direct .....

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..... n issued by an Officer, who is not competent to do so. The petitioner specifically refers to Annexure-P2 circular. 2. By Annexure-P2 circular, the Deputy or Assistant Commissioner of Central Tax was assigned as the Proper Officer inter alia under sub-section (5) of Section 74, while the Superintendent of Central Tax was assigned as the Proper Officer under sub-section (5) of Section 73 of the C.G. .....

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..... s falling in multiple Commissionerates, the show cause notice shall be adjudicated by the competent central tax officer in whose jurisdiction, the principal place of business of the noticee from whom the highest demand of central tax and/or integrated tax (including cess) has been made falls. 3. The petitioner s contention is that the adjudication can be done only by the Assistant Commissioner and .....

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