jurisdictional monetary limit

Whether State tax officer has jurisdiction to block electronic credit ledger u/r 86A exceeding monetary limit specified by CBIC in the circular

byCA Ritesh Arora21/10/202421/10/2024

The Honorable Orissa High Court in the case of Atulya Minerals dismissed the writ petition interalia stating that the Circular issued by the Central Government would be binding on the officers of Central GST officers only.

GST Article High Court

Whether the Superintendent can pass the order beyond the jurisdictional monetary limits prescribed?

byCA Ritesh Arora08/06/202408/06/2024

the Honorable Allahabad Hight Court in the case of Mansoori Enterprises held that as per Circular dated 09.02.2018, 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.