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SONA INFRACON PRIVATE LIMITED vs. DIRECTORATE GENERAL OF GST INTELLIGENCE PATNA & OTHERS
(Patna High Court)

Hon'ble Judges:

HARISH KUMAR

Pet. Counsel

Sadashiv Tiwari

Res. Counsel

K. N. Singh

Anshuman Singh

Petitioner / Applicant	SONA INFRACON PRIVATE LIMITED
Respondent	DIRECTORATE GENERAL OF GST INTELLIGENCE PATNA & OTHERS
Court	Patna High Court
State	Bihar
Date	May 9, 2024
Order No.	Civil Writ Jurisdiction Case No. 7913 of 2024
Citation	2024(5) TAXREPLY 10786
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ORDER
ORAL ORDER Per: HONOURABLE THE CHIEF JUSTICE The petitioner is aggrieved by the fact that a show- cause notice has been issued by an Officer, who is not competent to do so. The petitioner specifically refers to Annexure-P2 circular. 2. By Annexure-P2 circular, the Deputy or Assistant Commissioner of Central Tax was assigned as the Proper Officer inter alia under sub-section (5) of Section 74, while the Superintendent of Central Tax was assigned as the Proper Officer under sub-section (5) of Section 73 of the C.G.S.T. Act. The impugned show-cause notice is issued by the Additional Director under Section 74(5). The learned Counsel for the petitioner admits that the Additional Director is equivalent to an Assistant Commissioner. 3. We also have to notice paragraph 6 of the circular which says as follows:- The central tax officers of Audit Commissionerates and Directorate General of Goods and Services Tax Intelligence (here in after referred to as "DGGSTI")....