This appeal has been filed before the appellate authority under Section 107 of the Central Goods and Service Tax Act, 2017 by M/s Gravita India Ltd., “Saurabh”  Chittora Road, Harsuliya Mod, Diggi-Malpura Road, Tehsil-Phagi, Jaipur (Hereinafter also referred to as “the appellant”) against the Order in Original No. 128 dated 22.08.2018 (Hereinafter called as the “impugned order”) passed by the State Tax Officer-I, Mobile Squad, Amirgarh, Gujarat(Hereinafter called as the “adjudication authority”).

2.  BRIEF FACTS OF THE CASE:

2.1  The appellant is a manufacturer and exporter of Lead Metal, Specific Lead Alloys, Lead Oxides, Lead Sheet, Lead Powder and is registered with GST department vide GSTIN 08AAACG6753F1ZM at GST range of XXIX of CGST Division-F, Sector-10, Vidhyadhar Nagar, Jaipur.

2.2  The appellant has purchased battery scraps from Indus Towers Ltd(ITL), Lonikand, Pune Unique Warehousing, G.No.11, Pune, Behind Yogesh Service Station, Lonikand, Pune-412307 (Maharashtra) on 13.08.2018 and undertaken transport of goods along with tax invoice containing all particulars of Rule 46 of CGST Rules, 2017 issued by ITL by generating E-way Bill vide E-way Bill No.7810  2445 3251 dated 14.08.2018 filled both Part-A and Part-B of E-way Bill generated. On being movement of vehicle carrying consignment of goods, the E way Bill generated was mistakenly rejected due to unawareness and lack of knowledge of the employee of the supplier i.e. ITL instead of cancelling the E-way Bill No.241033175068 generated by them on 14.08.2018. The E way Bill was wrongly generated by them as the generation of E way Bill was in the scope of Appellant and not ITL. Further, by the time the rejection of E-way Bill came to knowledge of the appellant the vehicle No. RJ GC 3800 was intercepted and detained at Abu road,  Amirgarh Checkpost by State Tax Officer-I, Mobile Squad, Amirgarh (Gujarat) on 14.08.2018 at 1900 Hrs. stating the reason “E-Way Bill Part B is not generated”  Hence, confirmed the demand of Tax and Penalty amounting to ₹ 9,53,336/-.

3.  Being aggrieved with the impugned order, the appellant has filed this appeal.

4.  Personal hearing in the matter was held on 21.12.2018 wherein Shri Yash Dhadha, Chartered Accountant appeared and explained the case in detail and reiterated the submission made in the grounds of appeals. He further submitted that they are registered assessee under this jurisdiction, their appeal should be heard and order passed on merits as per facts available on records.

5.  I have carefully gone through the case records and submission made in the appeal memorandum as well as at the time of personal hearing. I find that the adjudicating authority Sh. J.I. Patel, State Tax Officer-I, Mobile Squad, Amirgadh (Gujarat) has passed the impugned order On 22.08.2018 which is not in the jurisdiction of this appellate authority. 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. Similar provisions exist in SGST/UTGST Act also. In this case, appeal shall lie before the jurisdictional authority of SGST, Gujarat. Thus I dismiss the appeal filed by the appellant for the reason being beyond jurisdiction of this appellate authority.

6.  The above appeal filed by the appellant is disposed off in the above manner