2026 (8) TMI 779

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....thilkumar Ramamoorthy For the Petitioner(s) : M/s.Shiva Kumar.G B. Revathi For the Respondent(s) : Mr. K.S. Ramasamy, Senior Standing Counsel ORDER An order in original under Section 73 of applicable GST enactments was issued on 21.03.2023 both in respect of the petitioner's operations in Tamil Nadu and the State of Maharashtra. As regards the operations in Maharashtra, the petitioner ....

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....ed. He also submits that there is nothing in Section 128A or in Rule 164 which denuded such officer of the authority to consider the waiver application. 3. Mr.K.S.Ramasamy, learned senior standing counsel, accepts notice for the respondent. In response, he relies on Circular No.238/32/2024-GST of the CBIC (Circular No.238) to contend that said circular provides that the proper officer to consid....

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....tion to an application in Form GST SPL-02 is the proper officer referred to in Section 79. To this extent, he is correct. Both Explanation (b) to Rule 164 and Circular No.238 support this contention. This, however, leads to the question as to who is the proper officer for purposes of Section 79. 6. Neither Section 79 nor the rules framed thereunder (Chapter XVIII) specify the basis to identify ....