Acting without jurisdiction is one thing and invoking a wrong provision while acting within jurisdiction is another thing. Challenge to the order cannot be entertained in the present writ proceeding.
Section 73 of the CGST Act, 2017 — Assessment Order – Invokation of wrong provisions - The petitioner challenged legality and validity of Order-in- Original dated 28.03.2019 passed under Section 73 of the Act, 2017. The counsel for the petitioner submitted that the respondent ought to have proceeded under Section 62 of the Act, since it is a case of non-filing of return. Thus, the respondent erroneously assumed jurisdiction and passed the Order-in- Original. The court observed that against an order passed under Section 73 of the Act, the person aggrieved has a remedy of filing appeal to the appellate authority under Section 107 of the Act. The court further observed that it is at best a case of invoking a wrong legal provision instead of another, but certainly that will not make it a case of no jurisdiction, or lack of jurisdiction.
Held that:- The Hon’ble High Court dismissed the writ petition.
Acting without jurisdiction is one thing and invoking a wrong provision while acting within jurisdiction is another thing. Challenge to the order cannot be entertained in the present writ proceeding.
Section 73 of the CGST Act, 2017 — Assessment Order – Invokation of wrong provisions - The petitioner challenged legality and validity of Order-in- Original dated 28.03.2019 passed under Section 73 of the Act, 2017. The counsel for the petitioner submitted that the respondent ought to have proceeded under Section 62 of the Act, since it is a case of non-filing of return. Thus, the respondent erroneously assumed jurisdiction and passed the Order-in- Original. The court observed that against an order passed under Section 73 of the Act, the person aggrieved has a remedy of filing appeal to the appellate authority under Section 107 of the Act. The court further observed that it is at best a case of invoking a wrong legal provision instead of another, but certainly that will not make it a case of no jurisdiction, or lack of jurisdiction.
Held that:- The Hon’ble High Court dismissed the writ petition.