TaxTMI 
TaxTMI 
2025 (12) TMI 1062
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....nging the impugned order dated 14th February, 2025 passed by the Respondent No. 2 - Joint Commissioner, Delhi (South), Central, Central Goods & Service Tax (hereinafter, 'the impugned order'), vide which various demands have been raised against the Petitioner on the ground of availment of fraudulent Input Tax Credit (hereinafter "ITC"). 3. The records present a complex factual situation wherein multiple individuals and entities based in various cities have been found to be involved in the alleged fraudulent availment of ITC. One Sh. Gagan Kumar was found to be the person who was running a racket of fake firms for issuance of fake invoices to various firms/companies without actual supply of goods and services. 4. The Petitioner is stat....
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....sel also seeks time to take instructions as to whether considering the fact that there are entities and individuals in different jurisdictions would there be multiplicity of proceedings before different Appellate Authorities or whether a common Appellate Authority would have the jurisdiction to entertain all the appeals." 8. Today, Ms. Monika Benjamin, ld. Counsel has handed over to the Court two documents, one being the circular no. 250/07/2025-GST dated 24th June, 2025 wherein it has been clearly set out as under: 4. Therefore, to ensure uniformity in procedure for review, revision, and appeal against the Orders-in-Original (O-I-Os) adjudicated by Common Adjudicating Authorities, it is hereby clarified that: a) Review....
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....partmental appeals. e) The reviewing or revisional authority for such orders may seek comments on the 0-1-0 from the concerned DGGI formation before proceeding to decide on the order passed by the CAA. 9. The relevant clause from the above circular no. 250/07/2025-GST would be Clause 4(c), which refers to Notification No. 02/2017-Central tax dated 19th June, 2017. A perusal of the said Notification No. 02/2017-Central tax, which has also been handed over, would show that in terms of Table III of the notification, the Commissioner of Central Tax (Appeals), Gurugram, exercises appellate jurisdiction over orders passed by Principal Commissioner of Commissioner of Central Tax, Gurugram and Faridabad. The relevant part of Table III o....
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....unt of tax, interest, fine, fee & penalty, as is admitted, in full; and pre-deposit of sum equal to 10% of remaining amount of tax in dispute (subject to a maximum of twenty-five crore rupees)." 11. Therefore, there exists no doubt that the Commissioner (Appeals), Gurugram would be the correct authority before whom the Petitioner can file an appeal challenging the impugned order. 12. In fact, the impugned DRC-07 is merely the uploaded summary of the impugned order by the Joint Commissioner, South Delhi, since the same is the jurisdictional Commissionerate of the Petitioner. 13. This Court notices that in cases involving multiple noticees, the adjudication cannot be done by different Commissionerates and the commissionerate is decid....
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....d or utilized for issuance of show cause notices and passing of orders under sections 73 and 74 of CGST Act made applicable to matters in relation to integrated tax vide section 20 of the IGST Act Monetary limit of the amount of central tax and integrated tax (including cess) not paid or short paid or erroneously refunded or input tax credit of central tax and integrated tax wrongly availed or utilized for issuance of show cause notices and passing of orders under sections 73 and 74 of CGST Act made applicable to integrated tax vide section 20 of the IGST Act 1. Superintendent of Central Tax Not exceeding Rupees 10 lakhs Not exceeding Rupees 20 lakhs Not exceeding Rupees 20 lakhs 2. Deputy or Assistant Commissioner o....
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....ough amendment in the Notification No. 02/2027, dated 19th June, 2017 vide Notification No. 02/2022-Central Tax, dated 11th March, 2022, as further amended vide Notification No. 27/2024-Central Tax, dated 25th November, 2024. Such show cause-notices may be adjudicated, irrespective of the amount involved in the show cause-notice(s), by one of the Additional/Joint Commissioners of Central Tax empowered with All India jurisdiction vide the above mentioned notifications. Principal Commissioners/ Commissioners of the Central Tax Commissionerates specified in the said notification will allocate charge of Adjudication (DGGI cases) to one or more Additional Commissioners/ Joint Commissioners posted in their Commissionerates. Where the location of ....