GST penalty adjudication jurisdiction: a Joint Commissioner's order remained valid despite challenge, while other appellate grounds remained open.
Case-Laws
GST
GST penalty adjudication by a Joint Commissioner fell within the proper officer's relevant monetary jurisdiction. Although the circular invoked to support that position was issued after the show-cause notice and order-in-original, it indicated that a Joint Commissioner was competent for such matters. Section 160 of the CGST Act prevented invalidation of the proceedings solely for the alleged jurisdictional defect. The jurisdictional challenge failed, while all remaining grounds were left for determination through the statutory appellate remedy.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =