2024 (1) TMI 501

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ANANT RAMANATH HEGDE For the Petitioner (By Sri. Sameer Gupta, Adv For Smt. Gayatri S. R, Advocate) For the Respondents (By Sri. Shivaprabhu S. Hiremath, Aga For Resp. No. 1 And 2) ORDER 1. Heard the learned counsel Sri Sameer Gupta appearing for the petitioner and Sri Shivaprabhu Heremath the learned counsel appearing for the respondents. 2. The petitioner is before this Court que....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....been met; b. The Authority which passed the impugned order has no power to impose tax and the Authority imposing penalty equivalent to tax, could not have imposed the penalty as he had no authority to impose the tax without there being adjudication under Section 74 of the CGST Act; c. The Officer who passed the impugned order claims to be the "proper officer" under the Act and cl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nder Integrated Goods and Services, the learned counsel for the respondent-revenue refers to Circular dated 22.06.2020. On perusal of the said circular, it is apparent that the officer under the State Goods and Service Tax Act is also empowered to exercise the power under the IGST Act. This being the position, the contention that the officer under the State Act has no jurisdiction to pass any orde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uthority also has power to determine the tax. Thus, the contention that there is no authority for the proper officer exercising power under Section 130 of the CGST Act to impose penalty, cannot be accepted. 9. As far as the contention that appeal remedy is not available, it is to be noticed that definition of 'Adjudicating Authority' as defined in Section 2(4) of the KGST Act, cannot be made ap....