2026 (5) TMI 347

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....he Petitioner : M/S P V Prasad Associates Counsel for the Respondent : Dominic Fernandes (senior standing counsel for CBIC) ORDER: Heard Mr. Vivek Reddy, learned Senior Counsel duly assisted by Mr. P. Venkat Prasad, learned counsel, appearing for M/s. P.V. Prasad Associates for the petitioner; Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and C....

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....titioner submits that the impugned communication has been issued by an officer of the rank of Superintendent whose pecuniary limits are up to Rs.20,00,000/- only whereas the liability as against the petitioner indicated in the impugned letter is Rs.6,74,80,659/-. He has also referred to order-in-appeal setting aside the denial of ITC and holding it as admissible as the transactions were genuine in....

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....such payment so that the proceeding initiated by them can be concluded under sub-Section 74(6) of the CGST Act instead of issuing notice under Section 74(1) of the Act. 4. It is further submitted that the earlier intimation was issued by the Superintendent, whose pecuniary jurisdiction was objected by the petitioner. Now, since the Joint Commissioner has issued the intimation, the ground of jur....