Held - The notice proceeds on the basis that the impugned proceedings are saved in terms of Section 174(2) of the Central Goods and Service Tax Act, 2017 (in short Act/CGST Act). The petitioner has been directed by the DGGI who has issued notice, to appear before the Principal Commissioner of Central Tax and Central Excise, North Commissionerate. Thus the argument that the authority issuing the show cause notice cannot direct adjudication by a.....

Held - A perusal of Form GST INS-01 coupled with Rule 139 (1) would show that, the Officer to whom the authorization is given in Form GST-1S can only inspect and search the business records and also seize the same in terms of Rule 139. But, here is a case where the Officer to whom the authorization was given, is also the Officer, who has been declared as a “Proper Officer” in terms of Section 73 of the CGST Act, for proceeding under the pr.....

Held - We are of the view that though the officer from the Intelligence Department of Directorate General of Goods and Services Tax Intelligence is competent to investigate into the affairs of the appellant, the officer, who would be competent to investigate would be the officer, who is stationed in Chennai within whose jurisdiction the appellant is located.

Considering the above, we are inclined to allow this writ appeal. Accordingly, t.....

Held - In terms of Board’s Circular No.31/05/2018-GST dated 09.02.2018, more particularly in paragraph No.4 thereof, it is clarified that all officers up to the rank of Additional / Joint Commissioner of Central Tax are assigned as the ‘proper officer’ for issuance of show cause notices and orders under sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Sections 73 and 74 of the CGST Act, corresponding to Section 3 read with Sect.....

Held - It is clear that the statutory responsibility of the CAG is to audit receipts of the Union and States. These receipts include both direct and indirect taxes. It is duty of the Central Excise Revenue Audit (CERA) to see that sums due to the Government are properly assessed, realized and credited to the Government account. The scheme enacted and envisaged in Chapter III of the CAG’s (DPC) Act, 1971 begins with the word “Comptroller or.....