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TMI Blog2019 (12) TMI 1343X X X X Extracts X X X X X X X X Extracts X X X X ..... ity Sh. J.I. Patel, State Tax Officer-I, Mobile Squad, Amirgadh (Gujarat) has passed the impugned order On 22.08.2018 which is not in the jurisdiction of this appellate authority. 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 offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State Tax Officer-I, Mobile Squad, Amirgarh, Gujarat(Hereinafter called as the adjudication authority ). 2. BRIEF FACTS OF THE CASE: 2.1 The appellant is a manufacturer and exporter of Lead Metal, Specific Lead Alloys, Lead Oxides, Lead Sheet, Lead Powder and is registered with GST department vide GSTIN 08AAACG6753F1ZM at GST range of XXIX of CGST Division-F, Sector-10, Vidhyadhar Naga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem as the generation of E way Bill was in the scope of Appellant and not ITL. Further, by the time the rejection of E-way Bill came to knowledge of the appellant the vehicle No. RJ GC 3800 was intercepted and detained at Abu road, Amirgarh Checkpost by State Tax Officer-I, Mobile Squad, Amirgarh (Gujarat) on 14.08.2018 at 1900 Hrs. stating the reason E-Way Bill Part B is not generated Hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the impugned order On 22.08.2018 which is not in the jurisdiction of this appellate authority. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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