Case Law Details
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 and Central Excise, Range – Bahraich. The main contention was that the Superintendent lacked jurisdiction to pass the order, as per a circular issued by the Government of India, Ministry of Finance, Department of Revenue.
The circular dated 9.2.2018 assigned jurisdiction to various authorities based on the maximum amount of Central Tax involved. According to this circular, the Superintendent’s power was limited to matters not exceeding Rs.10,00,000. However, the amount involved in this case was more than Rs.16,00,000, rendering the Superintendent’s order without jurisdiction.
Upon receiving instructions from the Assistant Commissioner, Central GST and Central Excise Division, Lucknow – IV, Barabanki, the respondent’s counsel admitted that the impugned order exceeded the Superintendent’s jurisdiction as per the circular. Consequently, the court set aside the order and granted liberty to the respondents to proceed afresh in accordance with the law.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
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