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Judgment
Reference is made to the order dated 12th October, 2023.
Since learned Senior Counsel for the petitioner has raised an issue of pecuniary jurisdiction of the respondent no. 3, Superintendent of State Tax relying upon the CBEC Circular no. 31/05/2018-GST, dated 09.02.2018. Let CBEC and the CGST through Commissioner, CGST, Agartala be impleaded as respondents in the writ petition during course of the day by learned Counsel for the petitioner.
Learned counsel for the petitioner shall serve copy of the petition alongwith the enclosures to learned counsel Mr. Paramartha Datta, who accepts notice on behalf of the newly added respondents.
It further appears that the time limit for preferring an appeal against the adjudication order dated 27.06.2023 and the Summary of Order in Form DRC 07 is going to expire. The petitioner is at liberty to prefer an appeal in the mean time.
On the issue of pecuniary jurisdiction under the Circular dated 09.02.2018 issued by CBEC (Annexure 13) to the case of the petitioner at hand, the Commissioner, CGST, Agartala, is requested to remain present on the next date to assist the Court.
Let the matter be posted on 19.10.2023.
The competent Officer of SGST should also be present on the next date to assist this court on this issue.
Copy of this order be furnished to Mr. Paramartha Datta, learned counsel in course of the day.
Registry shall reflect the name of Mr. Paramartha Datta, learned counsel appearing on behalf of CBEC and the Commissioner, CGST, Agartala, in the cause list.