Jurisdiction to adjudicate all connected SCNs lies with the Commissionerate that issues the SCN with the highest demand

Last updated: 23 January 2024

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Quick Summary

The Delhi High Court has ruled that when multiple GST Show Cause Notices (SCNs) are issued, the Commissionerate that issued the SCN with the highest demand has the jurisdiction to adjudicate all connected notices. This decision clarifies that the officer with jurisdiction over the notice involving the maximum demand is the one responsible for adjudication, even if other notices were issued by different authorities.

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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