2024-VIL-343-KER-ST
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SERVICE TAX High Court Cases

Service Tax – Jurisdiction of DGGI to issue SCN under Section 73(1) of the Finance Act 1994 - Validity of show cause notice by the Additional Director General of the Directorate of GST Intelligence and its adjudication by the jurisdictional Central GST and Central Excise Commissioner – issue of Show Cause Notice proposing demand of service tax under ‘Cable Service’ - the Petitioner rely on Canon India case to contended that the ADG, DGGI does not have jurisdiction to issue show cause notice and the impugned notice is without authority of law - whether the ADG, DGGI is empowered to issue show cause notice to the petitioner or it would be the Commissioner, Central Tax and Central Excise under whose jurisdiction the petitioner has obtained registration, paid taxes and filed return, is empowered to issue notice under Section 73(1) of the Finance Act 1994 – HELD - The judgment in the case of Canon India Pvt. Ltd is in respect of the Customs Act and Rules made thereunder. It is not the judgment in the context of Section 73(1) of the Finance Act 1994 - The Notification No.22/2014-ST dated 16.09.2014 has specifically appointed the Officers of the Directorate General of Central Excise Intelligence [Now Directorate General of GST Intelligence] as Central Excise Officers, vesting them with the powers under Chapter V of the Finance Act, 1994 and the Rules made thereunder - The provisions regarding assessment under the Customs Act 1962 and the Finance Act 1994 are not pari materia. The judgment in Canon India Pvt. Ltd regarding the definition of ‘Proper Officer’ may not be applicable while interpreting the term ‘the Central Excise Officer’ under Section 73 of the Finance Act 1994 - On a conjoint reading of Notification No.30/2005-ST dated 10.08.2005 as amended by Notification No.44/2016-ST dated 28.09.2016 and Circular Nos.994/01/2015-CX dated 10.02.2015 and 1000/7/2015-CX dated 03.03.2015, it is seen that there is no irregularity or illegal infirmity in the show cause notice issued by the Additional Director General of the Directorate of GST Intelligence. Its final adjudication will be carried out by the jurisdictional Central GST and the Central Excise Commissioner - The impugned show cause notices do not suffer from jurisdictional error as contended by the petitioner - not inclined to interfere with the ongoing proceedings in pursuance of the impugned show cause notices. The petitioner should file a reply to the show cause notices if already not filed and would be free to make all the submissions available to them under the law – the writ petitions are dismissed
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