GST Adjudication Upheld as Proper Officer Was Validly Empowered

Maa Geeta Traders Vs Commissioner Commercial Tax And Another (Allahabad High Court) The Allahabad High Court heard a writ petition challenging an ex-parte adjudication order dated 07.08.2021 passed by the Deputy Commissioner, Commercial Tax, Shahjahanpur, under Section 74(9) of the U.P. Goods and Services Tax Act, 2017 for FY 2018–19. The sole ground urged was lack of inherent jurisdiction of the Deputy Commissioner to issue notice, conduct proceedings, and pass the adjudication order under Section 74. The petitioner contended that the Commissioner alone had statewide jurisdiction and that s...