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2023 (7) TMI 528 - HC - GSTJurisdiction of the Assessing Officer to initiate assessment proceedings under Section 74 of UPGST/CGST/IGST Act - disregard of judicial discipline - HELD THAT - This Court in 2022 (12) TMI 409 - ALLAHABAD HIGH COURT had mandated that the issue pertaining to the jurisdiction of the Assessing Officer to initiate assessment proceedings under Section 74 of the Act shall be decided as a preliminary issue, but the said mandate has not been adhered to while passing the impugned order. The Assessing Officer-respondent no 6 ought to have adhered to the mandate of the order 2022 (12) TMI 409 - ALLAHABAD HIGH COURT . This Court is already seized with the issue regarding jurisdiction of the assessing officer in M/S. NEW RAJSHREE SWEETS VERSUS COMMISSIONER COMMERCIAL TAXES AND 2 OTHERS 2023 (3) TMI 1382 - ALLAHABAD HIGH COURT and the issue involved in this petition can also be adjudicated along with the said case. Matter requires consideration.
Issues Involved: Challenge to order passed under Section 74 of UPGST/CGST/IGST Act of 2017 without deciding preliminary jurisdiction issue and contrary to previous appellate orders and directions.
Summary: The writ petition challenges an order dated 05.06.2023 passed by the Deputy Commissioner under Section 74 of the UPGST/CGST/IGST Act, along with the connected demand of tax, interest, and penalty. The petitioners argue that the order was passed in disregard of judicial discipline, contrary to previous appellate orders, and without deciding the preliminary issue of jurisdiction. They also claim that the order goes against the directions given in a previous writ petition. The petitioner's counsel emphasizes that a previous court order mandated deciding the jurisdiction issue as a preliminary matter, which was not followed in the impugned order. The Revenue's counsel argues against granting interim protection, stating that the issues raised in this petition can be addressed in an appeal to the Appellate Authority. The court notes that the assessing officer should have followed the previous court order regarding jurisdiction and decides to adjudicate this petition along with another related case. The matter is set for further consideration, and the Revenue is given time to file a counter affidavit. The demand made pursuant to the impugned order is stayed until the next listing date.
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