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GST Circular Limits Central GST & Excise Superintendent’s Authority to ₹10,00,000
Case Law Details
- Case Name
- Mansoori Enterprises Vs U.O.I (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Mansoori Enterprises Vs U.O.I (Allahabad High Court)
The recent judgment by the Allahabad High Court in Mansoori Enterprises Vs U.O.I addresses the jurisdictional limit of the GST & Central Excise Superintendent regarding orders exceeding Rs.10,00,000. The court’s ruling clarifies the proper procedure and authority for passing such orders under the CGST Act.
The petitioner, Mansoori Enterprises, challenged an order dated 20.11.2023 passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act) by the Superintendent, Central Goods and Services Tax ...





PLEASE CLARIFY THAT IF A ASSESSES HAS INPUT CREDIT CGST & SGST ABOVE 10 LACS & IGST IS ALSO HAVE IN PURCHASES A CGST SUPERINTENDENT GIVE OFF LINE NOTICE U/S73 OF GST TO PRESENT FOR HEARING CASE OFF LINE.THANKS