M/S Maa Geeta Traders vs. Commissioner Commercial Tax And Another
Held
The Court held that the Deputy Commissioner, being an officer of the State Tax, derived jurisdiction through a valid delegation of power by the Commissioner under Section 5(3) of the Act, as evidenced by office orders. Therefore, the Deputy Commissioner had the necessary jurisdiction to pass the impugned order.
Facts
The petitioner challenged an ex-parte adjudication order passed by the Deputy Commissioner of Commercial Tax, arguing that the Deputy Commissioner lacked the inherent jurisdiction to issue the notice and pass the order. The petitioner contended that no valid delegation of power existed in favour of the Deputy Commissioner.
Key Issues
The key issue was whether the Deputy Commissioner of Commercial Tax possessed the requisite jurisdiction to issue an adjudication order under Section 74 of the Act, given the provisions for delegation of powers.
Sections Cited
Section 74, Section 2(24), Section 2(91), Section 3, Section 4, Section 5, Section 5(3)
AI-generated summary — verify with the full judgment below
1 AFR Court No. - 21 Case :- WRIT TAX No. - 760 of 2021 Petitioner :- M/S Maa Geeta Traders Respondent :- Commissioner Commercial Tax And Another Counsel for Petitioner :- Pooja Talwar Counsel for Respondent :- C.S.C. Hon'ble Naheed Ara Moonis,J. Hon'ble Saumitra Dayal Singh,J.
Heard Ms. Pooja Talwar, learned counsel for the petitioner, Mr. Manu Ghildyal, learned Standing Counsel for the revenue.
By means of the present petition, challenge has been raised to the ex-parte adjudication order dated 07.08.2021 passed by Deputy Commissioner, Commercial Tax, Sector-I, Shajahanpur (hereinafter referred to as the 'Deputy Commissioner), purportedly in exercise of powers vested under section 74 (9) of the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as the “Act”), for the tax period/Financial Year 2018-2019. 3. Solitary ground pressed in the present petition is - lack of inherent jurisdiction with the Deputy Commissioner to issue a notice, conduct proceedings and pass the impugned adjudication order under section 74 of the Act. In the first place, learned counsel for the petitioner submits, the Commissioner, State Tax (hereinafter referred to as the “Commissioner”)
The judgment continues below.
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