Judicial Corner : GST : Appellate authority cannot proceed on an order issued by a Non-competent authority (22.06.2024)

GST:

Appellate authority cannot proceed on an order issued by a Non-competent authority 

  • The Order in original was passed by Range Superintendent who was not a competent authority under the CGST Act
  • Further noted that, the Appellate Authority in an Impugned Order has considered the fact that SCN had been issued and adjudicated by an incompetent authority which is bad in law. However, the Appellate Authority proceeded to consider the case of the Petitioner on merits and thereafter, upheld the rejection of the refund application.
  • Held that, the course adopted by the Appellate Authority is not sustainable as the show cause notice issued and adjudicated by the incompetent authority and therefore, the Appellate authority could not have proceeded further with the matter and have quashed the Show Cause Notice and the proceedings.
  • Set aside the impugned order and the order in original.

Delhi High Court in Rahul Packaging v. Union of India (W.P. (C) NO. 5373 OF 2024 dated April 16, 2024]

Leave a Comment

Your email address will not be published. Required fields are marked *