https://www.taxtmi.com/article/detailed?id=17581 GST common adjudication requires separate verification of an officer's jurisdiction and the administrative assignment of a particular case. Notifications and statutory provisions confer competence; circulars may distribute covered cases among already empowered officers but cannot create or transfer jurisdiction. Under the highest-tax-demand criterion, the noticee with the greatest demand and its principal place of business identify the relevant allocation entry and designated Commissionerate. The selected officer must independently fall within the notification's authorised class and the proceedings must be covered by its terms. en-us Thu, 15 Oct 2026 05:45:49 +0530 Thu, 15 Oct 2026 05:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17581 GST common adjudication requires separate verification of an officer's jurisdiction and the administrative assignment of a particular case. Notifications and statutory provisions confer competence; circulars may distribute covered cases among already empowered officers but cannot create or transfer jurisdiction. Under the highest-tax-demand criterion, the noticee with the greatest demand and its principal place of business identify the relevant allocation entry and designated Commissionerate. The selected officer must independently fall within the notification's authorised class and the proceedings must be covered by its terms. Articles Goods and Services Tax - GST Thu, 15 Oct 2026 05:45:49 +0530 https://www.taxtmi.com/article/detailed?id=17581