DGGI can Transfer Adjudication of SCN in GST Evasion: Gujarat HC

The Gujarat High Court ruled that the Directorate General of GST Intelligence (DGGI) can transfer the adjudication of show-cause notices (SCNs) related to GST evasion. The case involved a challenge to the DGGI's authority to transfer adjudication powers. The court upheld the DGGI’s ability to transfer SCN cases for proper adjudication, affirming its jurisdiction over GST enforcement. This ruling clarifies the procedural authority of tax enforcement bodies in GST-related matters. It emphasizes the importance of streamlined processes and upholding legal authority in dealing with tax evasion cases.