Jurisdiction to adjudicate all connected SCNs lies with the Commissionerate that issues the SCN with the highest demand
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in the case ofAasanvish technology (P.) Ltd v. Director General of GST Intelligence [Writ Petition No. (C) 15221 of 2023 dated November 24, 2023] held that the matter for adjudication can be placed before an officer who exercises jurisdiction in respect of the Noticees, where multiple notices have been issued, in whose case the maximum demand has been raised. Thus, disposed of the writ petition.
Citation :
Writ Petition No. (C) 15221 of 2023 dated November 24, 2023
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Bimal Jain
Published in GST
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