Jurisdiction of Superintendent, CGST is limited to the matter not exceeding Rs. 10,00,000/-

Facts of the Case:- In this case, the petitioner has challenged the order passed under Section 73 of the Central Goods and Services Tax Act, 2017, which was being passed by the Superintendent of Central Goods and Services Tax and Central Excise. The Petitioner contended that  the order passed by the Superintendent, Central Goods and Services Tax, and Central Excise did not have jurisdiction to pass in light of the circular dated February 09, 2018 which is issued by the Government of India, Ministry of Finance, and Department of Revenue. 

Further, the Superintendent, Central Goods and Service Tax, and Central Excise did not have jurisdiction to pass such an order. The impugned order is not proper to the extent 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.

Held:- The Court observed that according to the circular dated February 9, 2018 issued by the Government of India, Ministry of Finance, and Department of Revenue, the power of the Superintendent, Central Goods and Service Tax, and Central is limited to the matter not exceeding Rs. 10,00,000/- and in the present case the amount involved is more than Rs. 16,00,000/- and consequently, the impugned order passed by it is without jurisdiction.

To read the complete judgment 2024 Taxo.online 351