Section 79 of the CGST Act, 2017—Proper officer for issuing Show cause Notice ----- The petitioner challenged the show cause notice issued by respondent Superintendent, CGST, as he is not competent for the purpose. The petitioner relied upon one Circular No.3/3/2017-GST dated 05.07.2017, which provided that Deputy or Assistant Commissioner of Central Tax alone will be the proper officer for exercising power under Section 79 of the Act.
Held that—the Hon’ble High Court listed the matter after six weeks. In the meantime, stayed the impugned notice dated 25.02.2020 provided the petitioner deposits 75% of the amount demanded from the petitioner within three weeks.—Perfetti Van Melle India Pvt. Ltd. Vs. Union of India And Others  22 TAXLOK.COM 149 (Uttarakhand)