Adjudicating authority having highest tax demand will adjudicate cases involving multiple parties

J. K. Enterprises Vs Superintendent (Delhi High Court) Delhi High Court held that in cases involving multiple parties, the adjudication cannot be done by different Commissionerates, the Adjudicating Authority is fixed on the basis of the jurisdiction which has the highest amount of demand tax. Facts- The present petition has been filed by the Petitioner through its proprietor Mr. Jai Kishan Bansal under Article 226 of the Constitution of India, inter alia, assailing the impugned Show Cause Notice dated 7th August, 2024 issued by the Superintendent, CGST, Delhi North and the impugned order dat...