Delhi High Court
For revenue
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Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
Delhi High Court
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
Delhi High Court
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