GST Intelligence Wing Officers can issue Pre-Show Cause Notices: Madras HC

The Madras High Court ruled that GST Intelligence Wing officers have the authority to issue pre-show cause notices. This decision aims to streamline the tax enforcement process by allowing GST officers to conduct inspections and issue detailed reports on tax discrepancies. These reports are then reviewed and approved by higher authorities before the formal show cause notice is issued by the jurisdictional officer. This measure ensures proper documentation and compliance with Section 73 or 74 of the GST Act, aiming to prevent harassment of taxpayers by clearly delineating the roles of inspection and adjudication officers.