Delhi High Court
RPP Infra Projects Ltd. v. Union of India
Where infrastructure company held registrations in multiple States administratively assigned to State authorities but was investigated by DGGI Kanpur for alleged cross-State invoice chains and issued a common SCN, such investigation and issuance by DGGI were valid as DGGI officers legally possess all-India powers irrespective of tax administrative allocation, hence jurisdictional objection was not to be sustained GST: Where petitioner challenged jurisdiction of Additional or Joint Commissioner, CGST Delhi North to adjudicate common SCN citing later notifications, since prior notification and circular empowered Delhi North to adjudicate based on highest tax demand in SCN falling within Delhi, and revised allocation still mapped relevant noticee to Delhi North, jurisdictional objection to allocation was to be rejected