Section 73 of the CGST Act, 2017 — Assessment Order —Jurisdiction –The petitioner submitted that as per division of work his case for the tax period 2017-18 was assigned to the Officer of Central Tax but the SCN dated 25.6.2021 under section 73 of the Act was issued by the Officer of the State Tax. Thereafter, the officer passed the order under section 73 of the Act dated 9.8.2021. The counsel for the petitioner submitted that the impugned SCN and the impugned order are without jurisdiction. The court observed that the impugned SCN and the impugned order do not suffer from any inherent lack of jurisdiction and instead it is the result of contributory error of jurisdiction. The petitioner, without raising objection as to the assignment of the case to the central officer, participated in the assessment proceedings. Had the petitioner objected to it at the initial stage or during the course of assessment proceedings, the position could have been rectified by the respondent no. 4 by informing the central officer to complete the assessment proceedings.

Held that:- The Hon’ble High Court dismissed the petition, leaving it open for the petitioner to challenge the impugned assessment order in appeal under section 107 of the Act.