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2019 (8) TMI 714 - GUJARAT HIGH COURTJurisdiction of Joint Commissioner to issue SCN - duty/tax involved in the present case exceeds ₹ 2 crore - Circular No. 1049/37/2016-CX dated 29-Sep-2016 - evasion of Central Excise Duty - willful suppression of unaccounted manufacture and clearance/selling activity of articles of diamond studded gold jewellery - exemption N/N. 28/2016-CE dated 26.07.2016 - Rules 108 and 109A(1) of the CGST Rules, 2017, read with Section 107 of the CGST Act, 2017. HELD THAT:- By merely relying upon the circular, it cannot be said that the Joint Commissioner had no jurisdiction to issue the show-cause notice and adjudicate the same - reliance placed in the case of Supreme Court in the case of PAHWA CHEMICALS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, DELHI [2005 (2) TMI 136 - SUPREME COURT], wherein the very same issue had cropped up where it was held that the Superintendent had jurisdiction to issue showcause- notice and the Deputy Commissioner had jurisdiction to adjudicate. One another Circular No.31/05/2018-GST dated 9th February 2018 is relied upon where it was held that It has now been decided by the Board that Superintendents of Central Tax shall also be empowered to issue show cause notices and orders under section 74 of the CGST Act. Thus, in the present case, the writ-applicant has an alternative remedy of preferring a statutory appeal - writ-application is disposed of without going into the merits of the matter and with a liberty to the writ-applicant to avail of the alternative efficacious remedy of preferring an appeal before the Appellate Authority.
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