Rajasthan HC: Stay on GST Joint Commissioner’s Enforcement Powers

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

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