https://www.taxtmi.com/caselaws?id=793617 Under the notification framework for DGGI notices, the power to pass an adjudication order was vested in the Additional Commissioner or Joint Commissioner of Central Tax, not the Assistant Commissioner. Notification No. 02/2017-Central Tax appointed specified proper officers, and Notification No. 02/2022-Central Tax inserted Clause 3A and Table V to allocate decision-making authority for such notices. An order passed by an Assistant Commissioner contrary to that framework was treated as without jurisdiction and procedurally invalid. The impugned order was quashed and the matter remitted for fresh adjudication by a competent authority after hearing the petitioner. en-us Wed, 03 Jun 2026 00:00:00 +0530 Fri, 19 Jun 2026 08:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793617 Under the notification framework for DGGI notices, the power to pass an adjudication order was vested in the Additional Commissioner or Joint Commissioner of Central Tax, not the Assistant Commissioner. Notification No. 02/2017-Central Tax appointed specified proper officers, and Notification No. 02/2022-Central Tax inserted Clause 3A and Table V to allocate decision-making authority for such notices. An order passed by an Assistant Commissioner contrary to that framework was treated as without jurisdiction and procedurally invalid. The impugned order was quashed and the matter remitted for fresh adjudication by a competent authority after hearing the petitioner. Case-Laws GST Wed, 03 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793617