HC Dismisses Writ Against Fake ITC SCN for Lack of Response & Factual Determination

Baba Minerals Vs Union Of India (Rajasthan High Court)

The Rajasthan High Court addressed a writ petition filed by Baba Minerals challenging a show cause notice dated 31.07.2024 issued by the Deputy Director of the Directorate General of Goods and Services Tax Intelligence (DGGSTI), Jaipur Zonal Unit. The petitioner, a registered dealer under the GST Act, 2017, sought to quash the notice on the grounds that the DGGSTI lacks jurisdiction to act as an adjudicating authority for state-allocated cases, citing Section 6(1) of the GST Act. The petitioner claimed that the notice pertained

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