HC Set Aside Order Disallowing ITC Which Was Passed by Superintendent Who Exceeded Jurisdictional Prescribed Limits
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 12 March, 2024
Latest from Taxmann
Case Details: Mansoori Enterprises v. Union of India - [2024] 160 taxmann.com 261 (Allahabad)
Judiciary and Counsel Details
-
- Alok Mathur, J.
- Dheeraj Srivastava, Shailesh Verma for the Petitioner.
- A.S.G.I., Dipak Seth, Kuldeepak Nag (K.D. Nag) for the Respondent.
Facts of the Case
In the present case, the assessee challenged the order passed by Superintendent, Central Goods and Services Tax and Central Excise, under Section 73 of CGST Act, 2017. In the order, the ITC was disallowed and the assessee filed writ petition & contested jurisdiction of Superintendent to pass order, citing Circular No. 31/05/2018-GST dated 9.2.2018.
High Court Held
The Honorable High Court noted that as per Circular No. 31/05/2018-GST, the Superintendent’s jurisdiction was limited to matters not exceeding Rs. 10,00,000, while amount involved in the present case exceeded Rs. 16,00,000.
Therefore, the Court observed that the Superintendent lacked jurisdiction to issue order in question since it exceeded limits set in Circular No. 31/05/2018-GST. Thus, the Court held that the impugned orders were quashed and revenue authority was granted liberty to initiate fresh proceedings in accordance with law.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
