DGGI Officer empowered to issue SCN: Madras HC

Famina Shopping Mail Pvt. Ltd. Vs Assistant Commissioner of GST & Central Excise (Madras High Court) The Hon’ble Madras High Court in the case of Famina Shopping Mall (P.) Ltd. v. Assistant Commissioner of GST and Central Excise [W.P. (MD) No. 19284 of 2021 dated March 14, 2024] dismissed the writ petition and held that the officer of Directorate General of GST Intelligence (“DGGI”) is a proper officer for issuance of Show Cause Notice. Facts: Famina Shopping Mall (P.) Ltd. (“the Petitioner”) has filed a writ petition before the Hon’ble High Court challenging the proceedings in...