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2019 (12) TMI 1343 - Commissioner - GSTMaintainability of appeal - Jurisdiction of appellate authority - Demand of GST and penalty - rejection of E-way Bill - rejection on the ground that E-Way Bill Part B is not generated - HELD THAT - The adjudicating authority Sh. J.I. Patel, State Tax Officer-I, Mobile Squad, Amirgadh (Gujarat) has passed the impugned order On 22.08.2018 which is not in the jurisdiction of this appellate authority. Section 6(3) of the CGST Act specifically mandates that any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under CGST Act shall not lie before an officer appointed under the SGST or UTGST Act. Similar provisions exist in SGST/UTGST Act also. In this case, appeal shall lie before the jurisdictional authority of SGST, Gujarat. The appeal filed by the appellant dismissed for the reason being beyond jurisdiction of this appellate authority.
Issues:
Jurisdiction of the appellate authority under Section 107 of the Central Goods and Service Tax Act, 2017. Analysis: The appeal was filed by M/s Gravita India Ltd. against the Order in Original passed by the State Tax Officer-I, Mobile Squad, Amirgarh, Gujarat. The appellant, a manufacturer and exporter of various lead products, had purchased battery scraps and faced issues with the E-way Bill generated by the supplier, Indus Towers Ltd. The E-way Bill was mistakenly rejected, leading to the interception and detention of the goods by the State Tax Officer. The appellant contested the tax and penalty imposed, leading to the appeal. During the personal hearing, the appellant's representative explained the case, emphasizing their status as a registered assessee under the jurisdiction. However, the Additional Commissioner (Appeals) noted that the impugned order was passed by an officer not within the jurisdiction of the appellate authority. Referring to Section 6(3) of the CGST Act, it was highlighted that proceedings for rectification, appeal, and revision should be directed to the appropriate officer appointed under the respective Acts. As the appeal fell outside the jurisdiction of the appellate authority, it was dismissed, and the appellant was directed to approach the jurisdictional authority of SGST, Gujarat. In conclusion, the appeal filed by the appellant was dismissed due to jurisdictional issues, as the impugned order was not within the purview of the appellate authority. The case serves as a reminder of the importance of adhering to the specified jurisdictional provisions under the GST Acts to ensure proper legal recourse in such matters.
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