Indirect Tax Alert : Supreme Court holds that DRI officers are ‘proper officers’ for issuing show cause notices
Recently, the Supreme Court has allowed the Review Petition filed by the tax authorities in Canon India Pvt. Ltd. Vs. Commissioner of Customs [2021 AIR 1699] and held that DRI officers and other similarly situated officers are 'proper officers' for the purposes of Section 28 and are competent to issue SCNs.
We, at BDO in India have summarised this ruling. Hope you would find it timely and useful.