Firm moved to a new GST jurisdiction? CBIC issues clarity on how pending cases will be handled
Businesses shifting their principal place of business to a new GST jurisdiction will not have to restart pending tax proceedings..
Tag: jurisdiction
Notification no. 27/2024 – Central Tax dated 25.11.2024
CBIC issued Notification no. 27/2024 – Central Tax dated 25.11.2024 to hereby makes the following amendments in the notification no. 02/2017-Central Tax, dated the 19th June, 2017 which provides for jurisdiction of Central Tax Officers.
Superintendent cannot exceed jurisdictional prescribed limits and pass the Order
The Hon’ble Allahabad High Court in the case of Mansoori Enterprises held that according to Circular No. 31/05/2018-GST dated February 09, 2018, power of the Superintendent, Central Goods and Service Tax & Central Excise is limited to the matter not exceeding Rs. 10,00,000/- and in the present case the amount involved is more than Rs. 16,00,000/- and consequently, the order passed by the Superintendent is without jurisdiction. Hence, the said order was declared without jurisdiction and liable to be set aside.
State Tax Officer does not have jurisdiction to issue notice for ‘Provisional attachment’ under Section 83 of MGST Act
The Hon’ble Bombay High Court in Saket Agarwal v. Union of India held that, the State Tax Officer does not have any jurisdiction to issue notice/communication under Section 83 of the MGST Act.