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2023 (11) TMI 776 - HC - GSTExercise of Jurisdiction by Centre and the State simultaneously - Section 6 of the CGST/SGST Act - HELD THAT - Issue notice. Issue notice of the stay application also. Till the next date, the respondents shall not pass any final order in the proceedings initiated pursuant to the show cause notices dated 26.09.2023, 27.09.2023 and 06.10.2023.
Issues involved: Challenge to show cause notices u/s 73 and 74 of CGST/SGST Acts on grounds of simultaneous jurisdiction and violation of guidelines by officials.
Summary: The High Court of Rajasthan entertained a writ petition challenging show cause notices issued by various authorities under Section 73 and 74 of the Central Goods and Service Tax Act and Rajasthan Goods and Service Tax Act. The petitioner contended that the simultaneous issuance of notices by officials of CGST/SGST on the same subject matter violates Section 6(2)(b) of the Acts, which prohibits the Centre and State from exercising jurisdiction concurrently. Additionally, it was argued that the actions of the State GST Council officials in issuing a notice to the petitioner contravened the guidelines issued by the GST Council assigning taxpayers to specific authorities. The Court issued notices and directed representatives of Central GST and State GST to accept notice on behalf of the respondents. The writ petition was to be supplied to counsel for the respondents. A stay was ordered on passing any final orders in the proceedings initiated based on the show cause notices in question until the next hearing. However, the respondents were granted the liberty to apply for vacation of the interim order along with their reply.
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