𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗠𝗮𝗱𝗿𝗮𝘀 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗝𝘂𝗿𝗶𝘀𝗱𝗶𝗰𝘁𝗶𝗼𝗻 𝗼𝗳 𝗗𝗚𝗚𝗜 📢 𝗧𝗵𝗲 𝗖𝗼𝘂𝗿𝘁 𝗵𝗲𝗹𝗱: "Indirect tax departments' consistent practice of issuing SCNs by one authority and adjudication by another is valid under law. SCN issued by DGGI is not without jurisdiction. Writ petition dismissed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗣𝗲𝘁𝗶𝘁𝗶𝗼𝗻𝗲𝗿𝘀: M/s. Amirta International Institute of Hotel Management and others. 𝗜𝘀𝘀𝘂𝗲: The Court upheld DGGI's jurisdiction to issue SCNs under the Finance Act, 1994, rejecting challenges on exemptions and transitional provisions under Section 174 of the CGST Act, 2017.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Court upheld the validity of SCNs issued by DGGI, affirming consistent pre- and post-GST practices. Section 174(2)(c) ensures continuity of liabilities and exemptions under the old Act. Jurisdiction of DGGI officers to issue SCNs was deemed lawful, and the writ petitions were dismissed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Amirta International Institute of Hotel Management and others vs. The Principal Commissioner of CGST & Central Excise and DGGI. 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 02 February 2023 📜 The ruling affirms the validity of SCNs issued by DGGI under consistent procedures spanning pre- and post-GST periods.