Service tax – Madras High Court: Indirect tax departments have, over the years, followed the practice of issuance of show cause notices by one authority with adjudication by another – In interpreting the reach of Section 174 of the CGST Act, there is a necessity to follow consistent procedure followed under the old and new enactments - Hence, SCN issued by DGGI is not without jurisdiction – Writ Petition dismissed [Order attached]

07-Feb-2023 15:04:02