Notification vs Circular

Circular, Not Notification: Delhi High Court Upholds the 'Highest Demand' Rule for Choosing a Common Adjudicating Authority in Multi-State DGGI Notices

Eight petitioners caught up in an alleged three-layer fake-invoicing chain challenged the jurisdiction of the Delhi-based officer who adjudicated a composite show cause notice naming 146 noticees, arguing that only a notification, not a circular, could assign an adjudicating authority. The Delhi High Court dismissed the petitions, holding that the 'highest demand' circular does no more than allocate business among officers already vested with pan-India jurisdiction by notification, and relegated the petitioners to their statutory appeal.