2026 (4) TMI 1141

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...., learned counsel for the petitioner and learned Standing Counsel for the State. 2. Challenge has been raised to the adjudication order dated 31.12.2025 passed by the Commercial Tax Officer, Ghaziabad under Section 74 of the Central Goods and Services Tax Act, 2017 for the financial year 2018-19. 3. The solitary ground raised is that the turn over of the petitioner being in excess of Rs. 1 c....

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....aid Commercial Tax Officer, only. Clearly the order has been passed by the authority not having the jurisdiction to pass the same. That jurisdiction exists with the Deputy Commissioner. The explanation being attempted by the State that the order was passed by the Deputy Commissioner but was uploaded on the common portal by the Commercial Tax Officer, does not inspire any confidence in face of the ....

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....ing to the petitioner. Such exercise may be completed not later than 30.04.2026. 8. At this stage, Sri Shubham Agrawal, learned counsel for the petitioner states that the limitation to pass the order may not be extended. We are not inclined to accept the same. The show cause notice was issued by the competent authority. Petitioner participated in the proceeding. Procedural error may have been c....