TMI Blog2020 (10) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... on, 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, Hamirrgarh, Bhilwara. The appeal filed by the appellant is dismissed for the reason being beyond jurisdiction of this appellate authority. - 40 (JPM)CGST/JPR/2020 - - - Dated:- 30-4-2020 - (J.P. MEENA) ADDITIONAL COMMISSIONER (APPEALS) This appeal has been filed before the appellate authority under Section 107 of the Central Goods and Service Tax Act, 2017 by M/s. Metacube Business Ventures Pvt Ltd., C-677, 4C, Macheda, Sikar Road, Jaipur (hereinafter als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. MBVPL/18-19/785 dated 02 02.2019 721053695967 dated 02.02.2019 RJ 27 GC 6447 2.4 On 02.02.2019, the conveyance bearing No. RJ 26 GA 4793 was intercepted by Sh. Kailash Ram Jodhawat, STO, Circle-lll, Bhilwara at Growth Centre, Hammirgarh, Bhilwara. The statement of the driver/person in-charge was recorded on 02.02.2019 Further, the goods in movement were inspected under the provisions of sub-section (3) of Section 68 of the Rajasthan Goods and Service Tax, 2017 read with sub section (3) of Section 68 of the CGST Act, 2017 or under Section 20 of the IGST 2017 read with sub section (3) of Section 68 of the Rajasthan/CGST Act, 2017 on 02.02.2019 and the following discrep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of this appellate authority as well as the appellant also stated at the time of personal hearing that the appeal has been filed wrongly. 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, Hamirrgarh, Bhilwara. Thus I dismiss the appeal filed by the appellant for the reason being beyond jurisdiction of this appellate authority. 6. The above appeal filed by the appellant is disposed off in the above mann ..... X X X X Extracts X X X X X X X X Extracts X X X X
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