High Court of Madras27 July 2026

Tvl. SVJ Holdings v. Additional Commissioner of CGST and Central Excise

For assessee

WP NOS. 27357 AND 27417 OF 2026

The ruling in brief

Where SCN underlying assessment and penalty proceedings was issued by DGGI and adjudication was carried out by officer not listed in Table 5 of Notification No. 2/2022-Central Tax, there was prima facie lack of jurisdiction, making out a case for interim stay of impugned orders

Provisions considered

Section 5, read with sections 3 and 4, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

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Related rulings

Delhi High Court16 Sept 2026

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Tvl. SVJ Holdings v. Additional Commissioner of CGST and Central Excise

The ruling in brief

Provisions considered

Tvl. SVJ Holdings v. Additional Commissioner of CGST and Central Excise

The ruling in brief

Provisions considered

Read the full analysis

RPP Infra Projects Ltd. v. Union of India

Katyani Exports v. Union of India

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

Read the full analysis