Order Date – 23 February 2024

Parties: M/S Mansoori Enterprises Thru. Prop. Mohd. Shakeel Vs U.O.I. Thru. Secy. Ministry Of Finanace Deptt. Of Revenue,New Delhi And 2 Others

Facts –

• The Petitioner, M/S Mansoori Enterprises, order dated 20.11.2023, passed by the Superintendent, Central Goods and Service Tax & Central Excise, Bahraich, under Section 73 of the Central Goods and Service Tax and Central Excise Act, 2017, disallowing ITC is without any jurisdiction to pass such order.

Issue – 

• Whether Superintendent has jurisdiction to pass order disallowing ITC for an amount exceeding Rs.10,00,000?

Order –

• The Single Bench of Hon’ble High Court observed that on the basis of instructions received by learned counsel for the respondents, that the impugned order dated 20.11.2023 is not proper to the extent that it was not passed by proper officer as per the Circular No.31/05/2018-GST dated 9th February, 2018 as the monetary limit of the input tax credit wrongly availed or utilized of central tax is Rs.Ten Lakhs and State Tax Rs.Ten Lakhs, totaling to Rs.Twenty Lakhs for issuance of show cause notices and passing of orders under Sections 73 and 74 of CGST Act.
• Evidently the impugned order dated 20.11.2023, as contained in Annexure No.1 to the writ petition, is without jurisdiction and is accordingly set aside.
• The writ petition is allowed.