GST UPDATE
????Desk of CA. Praveen Sharma
Series- 477????
Order Passed by Proper Officer is without its jurisdiction
1- ALLAHABAD HIGH COURT IN THE CASE OF Mansoori Enterprises Thru. Prop. Mohd. Shakeel V/s U.O.I.
2- The petitioner challenged the order dated 20.11.2023 passed under Section 73 of the Act.
3- The impugned order is not proper to the extent that it was not passed by proper officer as per the Circular No.31/05/2018 as the monetary limit of the input tax credit wrongly availed or utilized of central tax is Rs. Ten Lakhs and State Tax Rs. Ten Lakhs, totaling to Rs. Twenty Lakhs for issuance of show cause notices and passing of orders under Sections 73 and 74 of CGST Act.
4- It is stated that according to the circular dated 09.02.2018, power of the Superintendent, Central Goods and Service Tax & Central Excise is limited to the matter not exceeding Rs. 10,00,000/- and in the present case the amount involved is more than Rs. 16,00,000/- and consequently, the impugned order passed by it is without jurisdiction.
Held that:- The Hon’ble High Court set aside the impugned order dated 20.11.2023. Liberty is granted to the respondents to proceed afresh in accordance with law.
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CA. Praveen Sharma
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