9911796707
TMI Blog2023 (12) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by the Circular dated 12.03.2022, as set out above, would clearly be applicable. The petitioner s contention that the Additional / Joint Commissioner of Central Tax, Thane would have no jurisdiction to adjudicate the impugned SCN is, thus, unmerited. Insofar as other contentions are concerned, it is not considered apposite to examine the same in this petition since the matter is at the show cause notice stage, and the petitioner is not precluded from raising such contentions in response to the impugned SCN. Petition disposed off. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE AMIT MAHAJAN For the Petitioners Through: Mr. Rajat Mittal and Mr. Suprateek Neogi, Advs. For the Respondents Through: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to be adjudicated by an officer in Thane. He states that although the petitioner also has a separate registration for a place of business in Thane, the impugned SCN does not relate to the business carried out from the said place of business. 7. He also referred to a Circular dated 12.03.2022 whereby the earlier Circular dated 09.02.2018 was amended. He submits that the petitioner does not fall within the scope of paragraph 7.1 of the said Circular as well. 8. Mr. Aditya Singla, learned counsel for the appearing for Respondent No. 1, submits that a number of show cause notices have been issued in connected matters. One of the said show cause notices is in respect of an entity registered in Thane, and the Show Cause Notice iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of principal place of business of the noticee, having the highest amount of demand of tax in the said show cause notice(s), falls under the jurisdiction of a Central Tax Zone mentioned in column 2 of the table below, the show cause notice(s) may be adjudicated by the Additional Commissioner/ Joint Commissioner of Central Tax, holding the charge of Adjudication (DGGI cases), of the Central Tax Commissionerate mentioned in column 3 of the said table corresponding to the said Central Tax Zone. Such show cause notice(s) may, accordingly, be made answerable by the officers of DGGI to the concerned Additional/ Joint Commissioners of Central Tax. 10. He submits that in terms of the said Circular, the matter for adjudication can be placed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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