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Kay Arr Engineering Services v. Assistant Commissioner of GST & Central Excise

Where DGGI issued SCN and Assistant Commissioner adjudicated and passed OIO confirming proposals, since power to pass orders on DGGI notices was vested only in Additional or Joint Commissioner by Notification 02/2022-CT, OIO passed by Assistant Commissioner suffered procedural irregularity and same was to be was quashed; matter to be decided by competent authority as per prevailing notifications