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TMI Blog2022 (8) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner, has been questioned. It is submitted that the proceeding being without jurisdiction any recovery of tax or penalty pursuant thereto would be improper in the eye of law. Learned counsel for the Respondent CGST Mr. Amit Kumar has opposed the prayer. He has referred to the wordings of Section 73 of CGST Act, 2017 wherein the proper officer is empowered to initiate proceeding for wrongful availment or utilization of Input Tax Credit. However, he seeks and is allowed three weeks time to file counter affidavit. One week time thereafter is allowed to the petitioner to file reply, if so advised. List the case on 15.09.2022. - W. P (T) No. 3055 of 2022 - - - Dated:- 18-8-2022 - Hon ble Mr. Justice Aparesh Kumar Singh A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to the period April 2012 to March 2013 and April 2016 to June 2017 are also pending before the Commissioner (Appeals). 3. Learned counsel for the petitioner has also referred to Section 73 of the Finance Act, 1994 and Rule 14 of CENVAT Credit Rules, 2004 to submit that any such proceeding for wrongful availment of CENVAT Credit could have been initiated under the said Act only. The Respondent No. 1 Additional Commissioner, Central GST and Excise, Jamshedpur has wrongly assumed jurisdiction and adjudicated upon the issue of availment of irregular CENVAT Credit brought forward from the previous years. Learned counsel for the petitioner has also referred to the repeal and savings section under section 174 of CGST Act, 2017. He submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty adjudicated by the Respondent No.1 vide Order-in-Original dated 30.03.2022. Learned counsel for the petitioner submits that since the jurisdiction of the Adjudicating Authority is under challenge, writ petition would be maintainable. 4. Learned counsel for the Respondent CGST Mr. Amit Kumar has opposed the prayer. He has referred to the wordings of Section 73 of CGST Act, 2017 wherein the proper officer is empowered to initiate proceeding for wrongful availment or utilization of Input Tax Credit. However, he seeks and is allowed three weeks time to file counter affidavit. One week time thereafter is allowed to the petitioner to file reply, if so advised. 5. List the case on 15.09.2022. 6. In the meantime, no coercive steps b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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