Consequence of submitting to jurisdiction – Valuable lesson for GST Taxpayers
If a person has submitted to the jurisdiction of the authority, he cannot challenge the proceedings on the lack of jurisdiction of the said authority in further appellate proceedings. It is not a case that the state tax officer lacks inherent jurisdiction but it is a case where the jurisdiction has been exercised by the state tax officer in the absence of any objection or pointing out by the assessee that the case has been assigned to a central tax officer.