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of <h1>Superintendent's Tax Credit Order Overturned: Monetary Jurisdiction Breach Invalidates Circular Under Section 73 of CGST Act</h1> <h3>M/s Mansoori Enterprises Thru. Prop. Mohd. Shakeel Versus U.O.I. Thru. Secy. Ministry Of Finanace Deptt. Of Revenue, New Delhi And 2 Others</h3> HC found the Superintendent's order u/s 73 of CGST Act exceeded prescribed monetary jurisdiction of Rs. 10,00,000 per circular. The impugned order ... Jurisdiction of Superintendent to pass the order - Monetary limit - jurisdiction to various authorities in relation to the maximum amount of Central Tax not paid or short paid or erroneously refunded or input tax credit of central tax wrongly availed or utilized - HELD THAT:- It is stated that according to the 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 impugned order passed by it is without jurisdiction. Evidently the impugned order dated 20.11.2023, as contained in Annexure No.1 to the writ petition, is without jurisdiction and is accordingly set aside. Liberty is granted to the respondents to proceed afresh in accordance with law. Petition allowed. Issues involved:The jurisdiction of the Superintendent u/s 73 of CGST Act challenged based on a circular issued by the Government of India, Ministry of Finance, Department of Revenue.Jurisdiction Challenge:The petitioner challenged an order passed by the Superintendent u/s 73 of the Central Goods and Services Tax Act, 2017, disallowing ITC for an amount exceeding Rs. 16,00,000. The challenge was based on the circular dated 9.2.2018, which limited the power of the Superintendent to matters not exceeding Rs. 10,00,000. The respondent conceded that the impugned order was not proper as it exceeded the monetary limit set by the circular. Consequently, the High Court found the order to be without jurisdiction and set it aside, granting liberty to the respondents to proceed afresh in accordance with the law. The writ petition was allowed.Conclusion:The High Court, in a case challenging the jurisdiction of the Superintendent u/s 73 of the CGST Act, found the impugned order to be without jurisdiction as it exceeded the monetary limit set by a circular issued by the Government of India, Ministry of Finance, Department of Revenue. The order disallowing ITC for an amount exceeding Rs. 16,00,000 was set aside, and the respondents were granted liberty to proceed afresh in accordance with the law.
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