GST Update

???? Desk of CA. Praveen Sharma – 1094  Series (CAPS) ????

Delhi High Court  IN THE CASE OF Aasanvish Technology (P.) Ltd. v. Director General of GST Intelligence

DGGI issued interconnected show-cause notices to multiple entities situated under different GST Commissionerates.

The petitioner challenged the appointment of a common adjudicating authority to decide all connected notices.

The highest tax demand arose in the SCN issued to Belz Tech Private Limited, registered within the Thane Commissionerate.

The Court held that the highest-demand criterion prescribed under Circular No. 31/05/2018-GST, as amended in 2022, was objective and ensured consistent adjudication. The circular allocated work among officers already possessing jurisdiction; it did not create fresh jurisdiction.

The Delhi High Court upheld the allocation of all connected SCNs to the competent common adjudicating authority having jurisdiction over the notice involving the highest demand. Accordingly, the writ petition was dismissed and the decision went

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CAPS