2020 (10) TMI 889

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....20 - -<br>GST<br>(J.P. MEENA) ADDITIONAL COMMISSIONER (APPEALS) This appeal has been filed before the appellate authority under Section 107 of the Central Goods and Service Tax Act, 2017 by M/s. Metacube Business Ventures Pvt Ltd., C-677, 4C, Macheda, Sikar Road, Jaipur (hereinafter also referred to as "the appellant") against the Order in Original No, Nil dated 04.02.2019 (hereinafter referred....

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....irgarh, Bhilwara, Rajasthan as per detail given below:- S. No. Invoice No. & Date E way Bill No. & Date Vehicle No. 1. MRVPL/18-19/790 dated 02.02.2019 741053731308 dated 02.02.2019 RJ 26 GA 4793 2. MBVPL/18-19/785 dated 02 02.2019 721053695967 dated 02.02.2019 RJ 27 GC 6447 2.4 On 02.02.2019, the conveyance bearing No. RJ 26 GA 4793 was intercepted by Sh. Ka....

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....tion 68 of the Rajasthan Goods and Service Tax Act, 2017 and sub-section (1) of Section 129 of the Rajasthan Goods and Service Tax Act, 2017 read with sub section (3) of Section 68 of the CGST Act, 2017 or under Section 20 of the IGST, 2017 read with sub section (3) of Section 68 of the Rajasthan/CGST Act, 2017 by issuing an order of detention in FORM GST MOVE 06 and the same was served on the per....

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....e jurisdiction of this appellate authority as well as the appellant also stated at the time of personal hearing that the appeal has been filed wrongly. Section 6(3) of the CGST Act specifically mandates that any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under CGST Act shall not lie before an officer appointed under the SGST....