Siemens Healthcare (P). Ltd. v. Union of India

The ruling in brief

Where taxpayer challenged administrative transfer of audit file from Audit Wing to Anti-Evasion Wing within same Commissionerate citing authority and audit timeline grounds, such transfer was administrative in nature, not barred by statute, and interference was unwarranted as petitioner could raise all related objections before Adjudicating Authority, especially since transfer followed repeated non- compliance by petitioner

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RPP Infra Projects Ltd. v. Union of India

Where infrastructure company held registrations in multiple States administratively assigned to State authorities but was investigated by DGGI Kanpur for alleged cross-State invoice chains and issued a common SCN, such investigation and issuance by DGGI were valid as DGGI officers legally possess all-India powers irrespective of tax administrative allocation, hence jurisdictional objection was not to be sustained GST: Where petitioner challenged jurisdiction of Additional or Joint Commissioner, CGST Delhi North to adjudicate common SCN citing later notifications, since prior notification and circular empowered Delhi North to adjudicate based on highest tax demand in SCN falling within Delhi, and revised allocation still mapped relevant noticee to Delhi North, jurisdictional objection to allocation was to be rejected

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Katyani Exports v. Union of India

Where DGGI issued composite show-cause notice to 146 noticees in proceedings relating to alleged IGST refund and ITC fraud, Notification No. 2/2017 as amended by Notification No. 2/2022 was held to validly confer pan-India jurisdiction on officers for DGGI SCNs and circular allocating competent adjudicating officer was held to merely regulate allocation without conferring jurisdiction, therefore jurisdictional challenge was to be rejected GST: Where composite SCN arising from DGGI investigation was assigned to common adjudicating authority based on highest amount of demand criterion, such criterion was held objective, quantifiable and uniformly applicable with rational nexus to single and consistent adjudication of one cause, and its application did not involve impermissible sub-delegation or enlargement of jurisdiction GST: Where Additional Commissioner, CGST, Delhi acting as common adjudicating authority passed order against Haryana-registered petitioners, appellate forum was held to lie before Commissioner (Appeals) of Commissionerate where common adjudicating authority was posted as already notified under Table III of Notification No. 2/2017 and clarificatory circular merely reiterated said position

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Supra Enterprises v. Assistant Commissioner

Where GST-registered partnership challenged demand raised on grounds of non-consideration of reply to SCN involving allegations of suppression, since full opportunity to contest was provided and disputes pertained to merits involving record appraisal, remedy lay with appellate authority and writ jurisdiction under Article 226 was not warranted, thus writ petition was not maintainable GST: Where petitioner was issued a consolidated SCN covering multiple financial years for alleged fraud under audit, statutory provisions did not require separate notices per year and allowed composite notices, especially where patterns over years were relevant, so mere consolidation of demand periods did not render such notice jurisdictionally defective or warrant writ interference, though limitation objections for any year required fact-based appellate examination

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Delhi High Court16 Sept 2026

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RPP Infra Projects Ltd. v. Union of India

Delhi High Court16 Sept 2026

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Katyani Exports v. Union of India

CGST S.5

Delhi High Court31 Aug 2026

For revenue

The ruling in brief

Provisions considered

Siemens Healthcare (P). Ltd. v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Case details

RPP Infra Projects Ltd. v. Union of India

Katyani Exports v. Union of India

Supra Enterprises v. Assistant Commissioner

RPP Infra Projects Ltd. v. Union of India

Katyani Exports v. Union of India

Supra Enterprises v. Assistant Commissioner