2026-VIL-560-ALH-CE
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CENTRAL EXCISE High Court Cases

Central Excise - Health Security and National Security Cess Act - Jurisdiction of CGST Authority under Health Security and National Security Cess Act – Show-cause notice issued by the Assistant Commissioner, Central GST for alleged violation of the Health Security and National Security Cess Rules - Petitioner challenge the jurisdiction of the CGST authority, contending that jurisdiction vested only in authorities appointed under the Health Security and National Security Cess Act read with the Orders issued by the CBIC, and not in CGST authorities – Whether the Assistant Commissioner under the Central GST Act possesses jurisdiction to issue SCN and pass orders under the Health Security and National Security Cess Rules, or whether such jurisdiction vests only in separately appointed authorities under the aforementioned Act – HELD - As per Order No. 01/2026 read in conjunction with Order No. 02/2026, the Assistant Commissioner or Deputy Commissioner under the Central GST Act is vested with jurisdiction under Rule 11 of the Health Security se National Security Cess Rules, 2026. The mere fact that the authority may have affixed an incorrect or different rubber stamp description below the signature does not vitiate the jurisdiction or create a material deficiency in the authority's power to issue the show-cause notice. The substance of authority vesting in the signatory remains unaffected by the cosmetic nature of the stamp impression. The objection on jurisdictional grounds is therefore unfounded – The petitioner is permitted to file appropriate objections and further replies to the show-cause notice. The writ petition is dismissed
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