https://www.taxtmi.com/caselaws?id=446386 Jurisdiction for adjudicating DGGI show cause notices was assessed under the circular framework governing allocation where multiple notices are issued and the highest demand is in a notice relating to a noticee registered at Thane. The court treated the challenged notice as falling within the allocation mechanism and, in light of Notification No. 02/2022-Central Tax conferring All India jurisdiction on specified Additional/Joint Commissioners, rejected the objection that the Additional/Joint Commissioner of Central Tax, Thane lacked jurisdiction. Other objections were not examined at the show cause notice stage and were left open for response before the adjudicating authority, which was required to pass a speaking order after considering all defences. en-us Fri, 24 Nov 2023 00:00:00 +0530 Wed, 23 Apr 2025 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446386 Jurisdiction for adjudicating DGGI show cause notices was assessed under the circular framework governing allocation where multiple notices are issued and the highest demand is in a notice relating to a noticee registered at Thane. The court treated the challenged notice as falling within the allocation mechanism and, in light of Notification No. 02/2022-Central Tax conferring All India jurisdiction on specified Additional/Joint Commissioners, rejected the objection that the Additional/Joint Commissioner of Central Tax, Thane lacked jurisdiction. Other objections were not examined at the show cause notice stage and were left open for response before the adjudicating authority, which was required to pass a speaking order after considering all defences. Case-Laws GST Fri, 24 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446386