https://www.taxtmi.com/caselaws?id=799175 Notifications under the CGST Act must confer jurisdiction or transfer functions, while administrative circulars may allocate a composite show-cause notice among officers already vested with jurisdiction. A notified class of Additional and Joint Commissioners may exercise pan-India jurisdiction over investigative notices; selecting a Common Adjudicating Authority from that class does not independently confer jurisdiction. Selection based on the highest demand is objective, uniformly applicable and rationally connected to consistent common adjudication, so it does not violate Article 14 or constitute sub-delegation. Jurisdictional objections may be raised in writ proceedings, but challenges to demand, evidence and natural justice must proceed through the statutory appellate remedy. en-us Wed, 16 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799175 Notifications under the CGST Act must confer jurisdiction or transfer functions, while administrative circulars may allocate a composite show-cause notice among officers already vested with jurisdiction. A notified class of Additional and Joint Commissioners may exercise pan-India jurisdiction over investigative notices; selecting a Common Adjudicating Authority from that class does not independently confer jurisdiction. Selection based on the highest demand is objective, uniformly applicable and rationally connected to consistent common adjudication, so it does not violate Article 14 or constitute sub-delegation. Jurisdictional objections may be raised in writ proceedings, but challenges to demand, evidence and natural justice must proceed through the statutory appellate remedy. Case-Laws GST Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799175