Notice for evasion of GST by DGGI can be adjudicated by competent authority of GST

S. Kushalchand International Pvt. Ltd. & Anr. Vs Additional Director (Gujarat High Court) Gujarat High Court held that the show cause notice issued for evasion of GST by DGGI shall be adjudicated by competent authority. Thus, there is no inherent lack of jurisdiction of competent authority. Hence, writ not entertained. Facts- Petitioner company is carrying on business in the State of Maharashtra and State of Uttar Pradesh in India. The petitioners are served with three show cause notices for levy of penalty up on the petitioners for being beneficiaries for alleged evasion of tax by the thr...