One of my clients has received an order under section 73 of GST Act from the Dy. State Tax Officer for excess availment of Input Tax Credit to the tune of Rs.2.80 Crores.
My question is whether this assessing officer has the jurisdiction to pass an order? if yes what is the monetary limit given to the Dy. State Tax Officer under the state government.
Thanks in advance.
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you have not mentioned the name of the state. The monetary limit fixed by CGST is by way of circular or instructions.
in Odisha no monetary limit has been fixed for the state tax officers. Any officer can pass the order without any monerary limit.
further even if the monetary limit is fixed, the scn issued by lower level authorities will not be infructuos. Please refer to tye decision of Hon'ble SC in the case of Pahwa chemicals and Aoen constructions
You need to check orders / notifications issued by Commissioner of particular states empowering proper officers to know you answer.
In addition of looking for technicalities (generally speaking, officer will not pass order if amount involved exceeds his specified monetary limits (if any) to adjudicate), I would also suggest to defend the case on merits.
The views expressed here are also important for Issue Id: - 117986.
In support of reply at serial no.1
2005 (4) TMI 68 - SUPREME COURT AEON’S CONSTRUCTION PRODUCTS LTD. Versus COMMR. OF C. EX., CHENNAI
Thank you sir. there has been spelling mistake in my reply since I posted it while on journey