Rasathe Garments Vs State Tax Officer
Date: June 3, 2024
Subject Matter
GST Act does not prohibit intelligence officers from issuing SCNs or adjudicating cases
Summary
The case involves two Writ Petitions challenging a Show Cause Notice (SCN) and a Circular issued by the State Tax Authorities under the Tamil Nadu Goods and Services Tax (TNGST) Act. In W.P.(MD) No.25548 of 2023, the petitioner contests the SCN issue…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT By this common order, both these Writ Petitions are being disposed of. 2. In W.P.(MD) No.25548 of 2023, the petitioner has challenged the impugned Show Cause Notice in Form GST DRC-01 dated 25.09.2023. 3. In W.P.(MD) No.26389 of 2023, the petitioner has challenged the vires of the Circular No.13/2022-TNGST (PP2/GST-15/114/2022) dated 08.11…