2026-VIL-590-MAD
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SGST High Court Cases

GST – Jurisdiction of Assistant Commissioner to adjudicate notices issued by DGGI - Petitioner challenges the Order-in-Original passed by the Assistant Commissioner confirming a Show Cause Notice issued by the DGGI for alleged misclassification of maintenance charges for wind-operated electricity generators - Whether an Assistant Commissioner of GST & Central Excise possesses the jurisdiction to pass an adjudication order on a SCN issued by the DGGI – HELD - The amendment to Notification No. 02/2017-Central Tax through Notification No. 02/2022 dated 11.03.2022 vests such power exclusively with Additional Commissioners or Joint Commissioners of Central Tax - The parent Notification No. 02/2017-Central Tax originally designated various officers as proper officers vested with powers under the GST Acts. However, Notification No. 02/2022 inserted Clause 3A and Table V, expressly restrict the power to pass orders in respect of notices issued by DGGI officers to only Additional Commissioners or Joint Commissioners of Central Tax subordinate to the Principal Commissioners or Commissioners of Central Tax - The impugned order violates the mandatory requirements of said notification and thus suffers from a procedural irregularity and jurisdictional defect, rendering it liable to be quashed - The impugned Order-in-Original is quashed and the case is remitted back to the competent authority as per the modified Notifications to pass a fresh order on merits in accordance with law – The writ petition is allowed
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