Superintendent's Order Overturned for Exceeding Jurisdiction in Tax Case; New Proceedings Permitted.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Jurisdiction of Superintendent to pass the order - Monetary limit - The High Court noted that, the circular dated 9.2.2018 limited the power of the Superintendent, Central Goods and Service Tax & Central Excise to matters not exceeding Rs. 10,00,000/-. However, the amount involved in the present case exceeded Rs. 16,00,000/-. - Consequently, the court found the impugned order to be without jurisdiction and set it aside, granting liberty to the respondents to proceed afresh in accordance with the law.....