Kay Arr Engineering Services Vs Assistant Commissioner of GST & Central Excise (Madras High Court)
Date: June 2, 2026
Subject Matter
Adjudication Order by Assistant Commissioner on DGGI Notice Quashed for Lack of Jurisdiction
Summary
The High Court has quashed the Order-in-Original dated 16.01.2025, which confirmed a show cause notice issued by the DGGI. The order was set aside primarily because the Assistant Commissioner, who passed the impugned order, lacked the requisite juris…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner has challenged the Order-in-Original No. 1/2024 dated 16.01.2025 passed by the first respondent. By the impugned order, the proposal in Show Cause Notice No. 38/2024 GST dated 26.06.2024, issued by the second respondent (DGGI), has been confirmed. 2. The learned Senior Counsel for the petitioner would submit that the invocation of…