Maa Geeta Traders Vs Commissioner Commercial Tax And Another (Allahabad High Court)
The Allahabad High Court heard a writ petition challenging an ex-parte adjudication order dated 07.08.2021 passed by the Deputy Commissioner, Commercial Tax, Shahjahanpur, under Section 74(9) of the U.P. Goods and Services Tax Act, 2017 for FY 2018–19. The sole ground urged was lack of inherent jurisdiction of the Deputy Commissioner to issue notice, conduct proceedings, and pass the adjudication order under Section 74. The petitioner contended that the Commissioner alone had statewide jurisdiction and that subordinate officers could act only upon a valid delegation under Section 5(3); in the absence of a specific notification or delegation authorising the Deputy Commissioner as “proper officer,” the proceedings were void. Reliance was placed on Supreme Court decisions in Sayed Ali and Canon India.
The Revenue argued that the Deputy Commissioner is an officer appointed under Section 3 of the Act and that function assignment had been validly made through Office Orders dated 01.07.2017 and 19.11.2018 issued by the Commissioner under Sections 2(91), 4(2), and 5(3). These orders assigned adjudicatory functions, including under Section 74, and delineated territorial and pecuniary jurisdiction, leaving no overlap. The cited Supreme Court precedents were said to be distinguishable as they arose under the Customs Act and concerned officers not validly entrusted with functions.
