GST And Central Excise Superintendent Has No Jurisdiction To Pass Order Exceeding Rs 10,00,000
The Allahabad High Court in the case M/S Mansoori Enterprises Versus U.O.I. observed and has quashed the order by the GST and Central Excise Superintendent for lack of jurisdiction. The bench headed by Justice Alok Mathur in the case observed that as per the circular dated February 9, 2018 issued by the Government of India,
The Allahabad High Court in the case M/S Mansoori Enterprises Versus U.O.I. observed and has quashed the order by the GST and Central Excise Superintendent for lack of jurisdiction.
The bench headed by Justice Alok Mathur in the case observed that as per the circular dated February 9, 2018 issued by the Government of India, Ministry of Finance, and Department of Revenue, the power of the Superintendent, Central Goods and Service Tax, and Central Excise is limited to the matter not exceeding for an amount of Rs. 10,00,000, and in the present case, the amount involved is more than Rs. 16,00,000, and consequently, the order passed by it is without jurisdiction.
The petitioner in the plea has challenged the order passed under Section 73 of the Central Goods and Services Tax Act, 2017, CGST which was being passed by the Superintendent of Central Goods and Services Tax and Central Excise.
Further, the petitioner in the plea contended that the order passed by the Superintendent, Central Goods and Services Tax, and Central Excise did not have jurisdiction to pass in light of the circular dated February 09, 2018 which is issued by the Government of India, Ministry of Finance, and Department of Revenue.
