GST Show Cause Notice Questioned for Being Issued by Wrong Authority

Tata Projects Limited Vs Union of India & Ors. (Delhi High Court) The Delhi High Court considered two writ petitions raising a jurisdictional issue concerning show cause notices issued under GST. The petitioners contended that the impugned show cause notices were issued by an Assistant Commissioner/GST Officer, whereas Circular No. 31/05/2018 dated 09.02.2018 issued by the Central Board of Indirect Taxes and Customs mandates that where the demand exceeds ₹2 crore, the notice must be issued only by an Additional Commissioner or Joint Commissioner. During the hearing, counsel for the CBIC ...