M/s AGARWAL NAMKEEN v. GOODS & SERVICE TAX COUNCIL & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Manindra Mohan Shrivastava, Chief Justice & Munnuri Laxman, Justice
M/s AGARWAL NAMKEEN
v.
GOODS & SERVICE TAX COUNCIL & ORS.
D.B. CIVIL WRIT PETITION No. 6442/2024 dated 10.05.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017 / Rajasthan Goods & Services Tax Act, 2017
Relevant Section : Section 5 & 73
Decision : In favour of assessee
Powers on different authorities – notifications do not empower the Joint Commissioner to act as an adjudicating authority under Section 73 – The Petitioner contended that the notifications do not empower the Joint Commissioner (Investigation) Enforcement Wing, Rajasthan-I, Jaipur to act as an adjudicating authority under Section 73 of the Act of 2017 for the entire State, including Udaipur – referred to specific provisions in the Act (Sections 2(4), 2(24), 2(91), Section 5, and Section 73) to support this argument – the notification dated 25.02.2020 limits the Joint Commissioner’s jurisdiction to their respective areas and does not extend statewide authority – The GST Council’s counsel supported the view that the Joint Commissioner has broad authority under Section 73, exercisable throughout the state unless specified otherwise – Held that – For exercising powers under Section 73, the proper officer must be explicitly designated as an adjudicating authority – Notification dated 25.02.2020 limits the jurisdiction of officers to their respective areas – Other notifications do not extend the Joint Commissioner (Investigation) Enforcement Wing, Rajasthan-I, Jaipur’s jurisdiction to Udaipur – restrained the respondents from taking any coercive action against the petitioner based on the impugned order dated 04.01.2024 – The matter is scheduled for the next hearing on 12.07.2024.
Represented By:
Counsel for the Petitioner: Sharad Kothari, Mayank Taparia, Pranjul Mehta, Aditya Gupta
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