TMI Blog2024 (2) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... to the maximum amount of Central Tax not paid or short paid or erroneously refunded or input tax credit of central tax wrongly availed or utilized - HELD THAT:- It is stated that according to the circular dated 09.02.2018, power of the Superintendent, Central Goods and Service Tax Central Excise is limited to the matter not exceeding Rs. 10,00,000/- and in the present case the amount involv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 023 passed under Section 73 of Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) which was passed by Superintendent, Central Goods and Services Tax and Central Excise, Range - Bahraich. 3. The main ground of challenge to the said order was that respondent No.3 did not have jurisdiction to pass the said order in light of the circular dated 9.2.2018 issued by Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that the Superintendent, Central Goods and Service Tax Central Excise did not had jurisdiction to pass such order. Considering the fact that respondents themselves have issued an order on 09.02.2018 assigning the jurisdiction to various authorities in relation to the maximum amount of Central Tax not paid or short paid or erroneously refunded or input tax credit of central tax wrongly avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it was not passed by proper officer as per the Circular No.31/05/2018-GST dated 9th February, 2018 as the monetary limit of the input tax credit wrongly availed or utilized of central tax is Rs. Ten Lakhs and State Tax Rs. Ten Lakhs, totaling to Rs. Twenty Lakhs for issuance of show cause notices and passing of orders under Sections 73 and 74 of CGST Act. 5. In light of the above instructi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
