Challenge to SCN requires Lack of Jurisdiction or Insufficient Case: Madras HC upholds Customs Notice

The Madras High Court recently upheld a customs notice, ruling that a challenge to a show cause notice (SCN) must be based on a lack of jurisdiction or an insufficient case. The petitioner contested the SCN issued by the Directorate General of GST Intelligence (DGGI) on the grounds that the notice was issued by an unauthorized officer. However, the court held that DGGI officers are empowered to issue such notices, as per statutory provisions and relevant circulars. The court emphasized the importance of procedural compliance in tax administration, dismissing the petition and affirming the validity of the SCN process.