Order Date -  24 November 2023

Parties: Ms Aasanvish Technology Pvt Ltd & Ors. Vs Directorate General Of GST Inteligence Delhi Zonal Unit & Ors.

Facts –

• The Petitioner, Ms Aasanvish Technology Pvt Ltd, was issued with a show cause notice in respect of the petitioner’s principal place of business located in Hyderabad, Telangana. The petitioner contended that the impugned SCN is required to be adjudicated by an officer in Thane.

Issue –

• Whether the Additional / Joint Commissioner of Central Tax empowered to adjudicate when multiple notices have been issued?

Order – 

• The Divisional Bench of Hon’ble High Court observed that in view of the statement made by the respondent that multiple notices have been issued and the highest demand is covered under notice issued to Belz Tech Private Limited, which is registered in Thane, paragraph 7.1 of the Circular dated 09.02.2018 amended by the Circular dated 12.03.2022, as set out above, would clearly be applicable.
• The petitioner’s contention that the Additional / Joint Commissioner of Central Tax, Thane would have no jurisdiction to adjudicate the impugned SCN is, thus, unmerited.
• Insofar as other contentions are concerned, it is not apposite to examine the same in this petition since the matter is at the show cause notice stage, and the petitioner is not precluded from raising such contentions in response to the impugned SCN.
• The Writ petition is disposed off.