HC stays Asst. Commissioner's notice looking to deny 'Compensation Cess' refund against zero-rated supplies

Orrisa HC stays show cause notice issued by Asst. Commissioner (GST) seeking to deny refund of Rs. 34 Cr (approx.) towards Compensation Cess paid on inputs used for making zero-rated supplies; Notes petitioner’s stand that Asst. Commissioner is not a ‘proper officer’ and assignment of powers by CBEC to such person vide Circular No. 3/3/2017-GST dated July 5, 2017 is contrary to provisions of Section 2(91) r/w Sections 54(6) and 168 of CGST Act; Moreover, petitioner has ...