Section 74 of the CGST Act, 2017 — Show Cause Notice –Proper Officer -- The petitioner challenged the show cause notice dated 12.04.2021, whereby, classification of goods has been challenged. The impugned show cause notice has been issued under Section 74(1) of the Act. The counsel for the petitioner submitted that Additional Commissioner is not a ‘proper officer’ having jurisdiction to issue the impugned SCN. The respondent counsel relied upon CBIC circular dated 05.07.2017 and circular dated 09.02.2018 to contend that Additional Commissioner is indeed the ‘proper officer’ in the present case.

Held that:- The Hon’ble High Court dismissed the petition and granted further three weeks time to the petitioner to file reply to the SCN dated 12.04.2021.