Common GST adjudication jurisdiction permits notification-based allocation; highest-demand selection leaves merits issues to statutory appeal.
Case-Laws
GST
Pan-India jurisdiction of specified Additional and Joint Commissioners to adjudicate composite DGGI show cause notices rests on the governing notifications. A circular may operationalise that jurisdiction by selecting a common adjudicating authority from officers already competent, but cannot itself confer or enlarge jurisdiction. Selection based on the highest-demand criterion is objective, uniformly applicable and rationally connected to consistent single adjudication, rather than impermissible sub-delegation or arbitrary classification. The notified appellate forum corresponds to the Commissionerate of the common authority. Once a jurisdictional challenge fails, challenges on merits, evidence and natural justice must proceed through the statutory appeal, with merits remaining open.
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