This appeal has been filed before the appellate authority under Section 107 of the Central Goods and Service Tax Act, 2017 by M/s. Metacube Business Ventures Pvt Ltd., C-677, 4C, Macheda, Sikar Road, Jaipur (hereinafter also referred to as “the appellant”) against the Order in Original No, Nil dated 04.02.2019 (hereinafter referred to as the “impugned order”) passed by the State Tax Officer, Circle-C, Ward-3, Bhilwara (Rajasthan) (hereinafter referred to as the “adjudication authority”).

2. BRIEF FACTS OF THE CASE:

2.1 The appellant is involved in Trading activities and registered with GST department vde GSTIN 08AAHCP1125H1ZM.

2.2 The appellant had purchased material (Sponge Iron) from” M/s. Vanya Steels Pvt Ltd., Karnataka as per detail given below:-

2.3 Further, in transit both ule above said consignment/goods were sold to M/s. Charbhuja Ispat India Pvt Ltd., A-387, Growth Centre, Hamirgarh, Bhilwara, Rajasthan as per detail given below:-

2.4 On 02.02.2019, the conveyance bearing No. RJ 26 GA 4793 was intercepted by Sh. Kailash Ram Jodhawat, STO, Circle-lll, Bhilwara at Growth Centre, Hammirgarh, Bhilwara. The statement of the driver/person in-charge was recorded on 02.02.2019 Further, the goods in movement were inspected under the provisions of sub-section (3) of Section 68 of the Rajasthan Goods and Service Tax, 2017 read with sub section (3) of Section 68 of the CGST Act, 2017 or under Section 20 of the IGST 2017 read with sub section (3) of Section 68 of the Rajasthan/CGST Act, 2017 on 02.02.2019 and the following discrepancies were noticed –

(i) The vehicle carrying the goods is different as per submitted documents (E-way, Invoices, Bilty) by the Driver.

2.5. In view of the above discrepancies the goods and conveyance used for the movement of goods were detained under sub-section (3) of Section 68 of the Rajasthan Goods and Service Tax Act, 2017 and sub-section (1) of Section 129 of the Rajasthan Goods and Service Tax Act, 2017 read with sub section (3) of Section 68 of the CGST Act, 2017 or under Section 20 of the IGST, 2017 read with sub section (3) of Section 68 of the Rajasthan/CGST Act, 2017 by issuing an order of detention in FORM GST MOVE 06 and the same was served on the person in charge of the vehicle on 04.02.2019. Hence, confirmed the demand of Tax and Penalty amounting to ₹ 3,64,724/-.

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

4. Personal hearing In the matter was he’d on 12.02.2020 wherein in Shri Madan Singh, Advocate on behalf of the appellant appeared and explained the case in detail and further he stated that the appeal has been filed wrongly instead of Stage GST appellate authority. He will withdraw the appeal

5. I have carefully gone through the ease records and submission made in the appeal memorandum as well as at the time of personal hearing. I find that the adjudicating authority Sh Kailash Ram Jodhawat, STO, Circle-lll, Bhilwara has passed the impugned order on 04.02 2019 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. Similar provisions exist in SGST/UTGST Act also. 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.

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