Challenge to Show Cause Notice in GST DRC-01 dated 25.09.2023 upheld. No restriction on officer issuing SCN or adjudicating. Petition disposed.
Case-Laws
GST
The High Court addressed a challenge to a Show Cause Notice (SCN) in Form GST DRC-01 issued based on inspection and obtained statement. Court held no restriction on inspecting officer to issue SCN u/s GST enactments. Directed State Tax Officer to transmit Notice to proper officer for adjudication as per Circular No. 13/2022-TNGST.
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