Agrawal Namkeen Vs Goods And Service Tax Council (Rajasthan High Court)
The case of Agrawal Namkeen vs Goods And Service Tax Council in the Rajasthan High Court revolves around the jurisdiction of the Joint Commissioner (Investigation) Enforcement Wing, Rajasthan–I, Jaipur, to adjudicate under Section 73 of the Rajasthan Goods and Services Tax Act, 2017. The petitioner argues that notifications do not empower the Joint Commissioner to act as an adjudicating authority beyond his jurisdiction. Conversely, the state contends that various notifications confer blanket powers on designated officers, including the Joint Commissioner, to exercise jurisdiction throughout the state. The court finds that while officers of certain ranks are authorized to adjudicate, their jurisdiction is limited to their respective areas. Thus, it restrains the respondents from taking coercive action against the petitioner based on the impugned order and grants time for filing returns and rejoinders. Recognizing the significance of the issue, the court aims to dispose of the petition expeditiously after completing the pleadings.
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT
1. Heard.
2. Learned counsel for the State would submit that various notifications passed from time to time conferring powers on various authorities for the purposes of exercise of powers under Section 73 of the Rajasthan Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the Act of 2017”) and other provisions have been placed on record.
