News
GE T&D Approaches AP HC Challenging SCN Issued by Audit Officer, gets Interim Relief
20 Sep 2024
- DMD Advocates
- Matter Reporting
Andhra Pradesh High Court granted an interim stay to GE T&D (Petitioner) on show cause notice issued by the audit officer. The Petitioner challenged the assignment of function of ‘proper officer’ to audit officer by the circulars issued by the Central Board of Indirect Taxes and Customs (CBIC). Thus, the Petitioner has challenged the three circulars issued by CBIC i.e. Circular No. 3/3/2017-GST dated July 05, 2017, Circular No. 31/05/2018-GST dated February 09, 2018, and Circular No. 169/01/2022-GST dated March 12, 2022.
The challenge is based on the ground that the Circulars are ultra vires the CGST Act and violative of Articles 14, 19(1)(g) and 265 of the Constitution of India. The High Court was pleased to grant interim relief until October 18, 2024, and put the matter for hearing on October 01, 2024.
The matter is before the Division Bench of Justice R. Raghunandan Rao and Justice Harinath N.
Advocates Tushar Jarwal, Rahul Sateeja, and Vikrant A. Maheshwari are appearing for the Petitioner.
