GST Act not prohibits intelligence officers from issuing SCNs or adjudicating cases 

Rasathe Garments Vs State Tax Officer (ST) (Inspn.) (Madras High Court)

In a recent judgment, the Madras High Court addressed the legality of show cause notices issued by intelligence officers under the Goods and Services Tax (GST) Act. The case, Rasathe Garments Vs State Tax Officer (ST) (Inspn.), centered on whether such officers have the authority to issue and adjudicate show cause notices. The court examined the definition of “proper officer” under Section 2(91) of the GST Act and upheld the validity of these notices.

The petitioner, Rasathe G

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