The Allahabad High Court held that section 6 of GST Act is enacted to avoid possibility of conflicting orders and holds no inherent lack of jurisdiction in the impugned order. The petitioner, Ajay Vermaengaged in the business of lubricants. According to the petitioner as per division of work his case for the tax period July, 2017 to March, 2018 was assigned to the Officer of Central Tax but the show cause notice for assessment under section 73 of CGST
Source Taxscan
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