GST SCN Contested for Want of Proper Officer Jurisdiction: Calcutta HC

Poulami Ghoshal Vs Assistant Commissioner of Revenue (Calcutta High Court) The Calcutta High Court considered a writ petition challenging a show-cause notice dated 19 July 2024 issued under Section 74 of the CGST/WBGST Act, 2017 for the tax period 2023–24 (up to February 2024). The petitioner questioned the jurisdiction and competence of the issuing authority, contending that proceedings under Section 74 must be initiated by the “proper officer” handling the matter. It was argued that although the Assistant Commissioner of Revenue may be authorised to act as Assistant Commissioner of Sta...