Case Law Details
Aasanvish Technology Pvt. Ltd. & Ors. Vs Directorate General of GST Intelligence Delhi Zonal Unit & Ors (Delhi High Court)
Introduction: This article explores the recent judgment by the Delhi High Court in the case of Aasanvish Technology Pvt. Ltd. & Ors. vs. Directorate General of GST Intelligence Delhi Zonal Unit & Ors. The court addressed concerns raised in a Show Cause Notice (SCN) dated 15.09.2023, emphasizing the jurisdiction of the officer with the highest tax demand in cases involving multiple GST notices.
Detailed Analysis: The petitioner challenged the SCN, arguing that it held no liability for a period of inactivity and that the assumption of involvement in online gaming services was incorrect. Additionally, the petitioner contended that the SCN should be adjudicated by an officer in Thane, not the Additional Director who issued it.
The respondent cited a Circular dated 12.03.2022, amending a previous Circular, which empowered Additional/Joint Commissioners of Central Tax with All India jurisdiction for adjudicating show cause notices from the Directorate General of GST Intelligence (DGGI). According to paragraph 7.1 of the Circular, the officer with jurisdiction over the noticees with the highest demand would adjudicate the matter.
The court accepted the respondent’s argument, noting that multiple notices had been issued, and the highest demand was under a notice to Belz Tech Private Limited, registered in Thane. Consequently, the Additional/Joint Commissioner of Central Tax, Thane, had jurisdiction to adjudicate the SCN.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
