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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the adjudication order passed by an Assistant Commissioner was without jurisdiction under the notification framework governing notices issued by officers of the Directorate General of Goods and Services Tax Intelligence.
Analysis: Notification No. 02/2017-Central Tax appointed specified officers as proper officers. Notification No. 02/2022-Central Tax inserted Clause 3A and Table V, under which, for notices issued by DGGI officers, the power to pass an order or decision was vested in the Additional Commissioner or Joint Commissioner of Central Tax. The impugned order was passed by the Assistant Commissioner, who was not the notified authority for such DGGI notices. This was held to be contrary to the governing notification and a procedural irregularity affecting the validity of the order.
Conclusion: The impugned order was quashed and the matter was remitted for fresh adjudication by a competent authority after hearing the petitioner.
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