2024 (11) TMI 279

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Tax Act, 2017 on the ground that the summoning authority lacks jurisdiction by virtue of Section 6 Sub-section 2(b) of the CGST Act - HELD THAT:- The submissions put forth are to the effect that once a detailed reply has been submitted by the petitioner, it is incumbent upon the authorities concerned to take a decision in consultation with the competent authority having jurisdiction to make the as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iled the issuance of summons under Section 70 of the Central Goods and Services Tax Act, 2017 [here-in-after referred to as 'CGST Act'] by opposite party no. 4 at the behest of the opposite party no. 3 on the ground that the summoning authority lacks jurisdiction by virtue of Section 6 Sub-section 2(b) of the CGST Act. 3. It appears that some Input Tax Credit for the year 2017-2018 onwards .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tor or Financial Advisor, are contrary to the guidelines issued in this regard on 17.8.2022 contained in Annexure No. 9 to the writ petition. 6. Drawing our attention to para 3(vi) of the aforesaid guidelines, it has been pointed out that such a practice as per the own instructions issued by the Central Board Indirect Taxes and Customs is forbidden. 7. In nutshell, the submissions put forth before .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X