https://www.taxtmi.com/forum/issue?id=120764 When a Show-Cause Notice is made answerable to an Additional Commissioner, adjudication by a lower-ranking Assistant Commissioner is a jurisdictional defect; without a corrigendum reassigning the SCN, the order signed by the subordinate may be legally infirm. Such technical designation errors may be corrected by corrigendum or rectification where permissible. All grounds should be raised before the First Appellate Authority, though a tribunal may accept a jurisdictional challenge not previously pleaded, subject to its discretion. en-us Mon, 16 Feb 2026 16:29:21 +0530 Wed, 18 Feb 2026 05:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120764 When a Show-Cause Notice is made answerable to an Additional Commissioner, adjudication by a lower-ranking Assistant Commissioner is a jurisdictional defect; without a corrigendum reassigning the SCN, the order signed by the subordinate may be legally infirm. Such technical designation errors may be corrected by corrigendum or rectification where permissible. All grounds should be raised before the First Appellate Authority, though a tribunal may accept a jurisdictional challenge not previously pleaded, subject to its discretion. Discussion-Forum GST Mon, 16 Feb 2026 16:29:21 +0530 https://www.taxtmi.com/forum/issue?id=120764