2024 (4) TMI 997

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ngh and Mr. Madhur Jain, Advocates. For the Respondents: Ms. Neha Malik, Standing Counsel with Mr. Sahil Malik, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Appellant impugns order dated 17.04.2023, passed by the Appellate Authority under the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the 'Act'), whereby the appeal of the appellant impugning the order-in-orig....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ver, submits that since the very basis of the adjudication order was the Show Cause Notice, the entire proceedings stand vitiated. 6. Issue notice. Notice is accepted by learned counsel appearing for respondents. With the consent of parties, the petition is taken up for final disposal. 7. Perusal of the Order-In-Original shows that the Appellate Authority in paragraph 10.1 of the impugned order ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....w." 8. The Appellate Authority has clearly held that the impugned order i.e. the adjudication order dated 14.12.2021 was not sustainable as the Show Cause Notice was issued by a Range Superintendent and he was not the competent authority to do so. 9. The reply to the Show Cause Notice had been considered and examined by the Range Superintendent, who was not the Competent Authority under the Act....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that the course adopted by the Appellate Authority is not sustainable for the reason that once the Appellate Authority comes to the conclusion that the Show Cause Notice was issued by an officer who was not competent; reply was also considered by an incompetent authority and the Competent Authority had not applied its independent mind, the Appellate Authority could not have assumed original jurisd....