HC quashed show cause notice due to its issuance by improper officer

Nektar Therapeutics India Pvt Ltd Vs Union of India (Telangana High Court) In a significant decision by the Telangana High Court, a show cause notice issued to Nektar Therapeutics India Pvt Ltd was quashed on the grounds of being issued by an improper officer. This case underlines the importance of jurisdiction and the correct exercise of authority in issuing show cause notices under the Central Tax, Central Excise & Service Tax regulations. The case pertained to a show cause notice issued for the recovery of a previously granted refund. This refund was reportedly granted erroneously. Howe...