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Assistant Commissioner Lacked Jurisdiction Over DGGI GST Notice: Madras HC
Case Law Details
- Case Name
- Kay Arr Engineering Services Vs Assistant Commissioner of GST & Central Excise (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Kay Arr Engineering Services Vs Assistant Commissioner of GST & Central Excise (Madras High Court)
The Madras High Court considered a writ petition challenging Order-in-Original No. 1/2024 dated 16.01.2025, whereby the proposal contained in Show Cause Notice No. 38/2024 GST dated 26.06.2024, issued by the Directorate General of Goods and Services Tax Intelligence (DGGI), was confirmed. The petitioner contended that the invocation of the extended period of limitation under Section 74 of the CGST Act, 2017 was inapplicable because the dispute arose from a bona fide classification of maintena...
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