The appeal filed by the appellant is dismissed for the reason being beyond jurisdiction of this appellate authority.
Jurisdiction under GST— In the instant case, the adjudicating authority Sh Kailash Ram Jodhawat, STO, Circle-lll, Bhilwara has passed the impugned order which is not in the jurisdiction of this appellate authority as well as the appellant also stated at the time of personal hearing that the appeal has been filed wrongly.
Section 6(3) of the CGST Act specifically mandates that any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under CGST Act shall not lie before an officer appointed under the SGST or UTGST Act.
Held that— In this case, appeal shall lie before the jurisdictional authority of SGST, Hamirrgarh, Bhilwara. Thus I dismiss the appeal filed by the appellant for the reason being beyond jurisdiction of this appellate authority.