9911796707
TMI Blog2024 (8) TMI 1381X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer authorized by him in this behalf, not below the rank of an Assistant Commissioner, can pass the order and in the instant case, the impugned orders having been passed by the Deputy Commissioner, who is higher in rank to Assistant Commissioner, it is well within his jurisdiction to pass such orders. So far as the contention raised with regard to the Circular issued by Government of India dated 02.11.2021 under Annexure-2 is concerned, that ipso facto can only applicable to the Central GST and not to the State GST unless the said circular is adopted by the State Government by making a declaration. Nothing has been placed on record to show that the said circular has been adopted by the State Government for State GST. The claim made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (All). 5. Mr. Sunil Mishra, learned Standing Counsel for the Revenue contended that the reliance placed to the circular of the Central Government under Annexure-2 has no application to the State GST, because the circular has been specifically addressed to the Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All). The above circular is applicable to the Central GST and not to the State GST, whereas the present case is covered by the OGST Rules, 2017, more particularly Rule 86A (1) of the said Rules, wherein it has been indicated that the Commissioner or an officer authorized by him in this behalf not below the rank of an Assistant Commissioner can pass the order. In the instant case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n fraudulently availed or is ineligible in as much as- 7. In view of the aforesaid provision, it is made clear that the Commissioner or an officer authorized by him in this behalf, not below the rank of an Assistant Commissioner, can pass the order and in the instant case, the impugned orders having been passed by the Deputy Commissioner, who is higher in rank to Assistant Commissioner, it is well within his jurisdiction to pass such orders. So far as the contention raised with regard to the Circular issued by Government of India dated 02.11.2021 under Annexure-2 is concerned, that ipso facto can only applicable to the Central GST and not to the State GST unless the said circular is adopted by the State Government by making a declaration. N ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
