Case Law Details
Case Name : Mohit Kirana Store Vs Central Board of Indirect Taxes and Customs & Another (Rajasthan High Court)
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All High Courts Rajasthan High Court
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Mohit Kirana Store Vs Central Board of Indirect Taxes and Customs & Another (Rajasthan High Court)
Rajasthan High Court, in the case of Mohit Kirana Store Vs. Central Board of Indirect Taxes and Customs & Another, has upheld its interim stay order regarding the delegation of power to issue summons under the Central Goods and Services Act, 2017.
The revenue authorities argued that the impugned circular, delegating this power to the Superintendent, was issued by the Commissioner, who is legally empowered to do so. However, the petitioner contended that the Please become a Premium member. If you are already a Premium member, login here to access the full content.
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