Jurisdiction under GST- In the instant case, it is notice that Under CCT Circular No.72/2019-TNGST, dated 31.05.2019 instructions had been given by the Head of the Department, that is, State GST, that the officers of the Intelligence Wing were permitted to exercise the powers vested under Sections 62, 63, 64, 73 or 74 of the TNGST Act, 2017 in respect of the cases inspected by the said officers.

After sometime, this issue has been examined at length by the Head of the Department, pursuant to which, the Department has come to a conclusion that the power vested with the inspecting officers can be withdrawn and after inspection is over, the inspecting officers has to forward the Inspection Report to the jurisdictional officer to initiate action or issuance of show cause notice and proceed with the adjudication.

As per the Circular, dated 04.10.2021, from 04.10.2021, in those cases, where inspections completed and adjudication have not been initiated by the inspecting officers, inspection reports must be sent to the jurisdictional officer for further action.

In this case, though such an inspection has been conducted by the inspecting officer, without sending the report to the jurisdictional officer, has initiated action on their own by issuing the show cause notice.

Held that- This Court, prima facie is of the view that the present officer, that is, the inspecting officer would not be a proper officer after 04.10.2021 in view of the Circular, dated 04.10.2021. Accordingly, this Court is of the considered view that the impugned order can be interfered with on the prima facie case by way of interim order. In that view of the matter, there shall be an interim order of stay as prayed for.