The Delhi High Court upheld the jurisdiction of the Common Adjudicating Authority, holding that pan-India jurisdiction flows from Notifications No. 2/2017 and 2/2022, while the impugned circular merely allocates a composite SCN to an already competent officer based on the highest-demand criterion.
The petitions were dismissed on the jurisdictional issue, with liberty to challenge the merits of the demand before the Appellate Authority under Section 107 of the CGST Act.
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