2024-VIL-503-RAJ
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SGST High Court Cases

GST - Sections 2(4), 2(24), 2(91), 5 and Section 73 of the RGST Act, 2017 - Jurisdiction of Proper Officers – exercise of power beyond the area of jurisdiction - Whether Joint Commissioner (Investigation) Enforcement Wing, Rajasthan–I, Jaipur has jurisdiction to exercise powers and functions of adjudicating authority beyond the assigned jurisdictional area in the absence of any notification conferring power of adjudication in relation to entire State of Rajasthan – Petitioner case that notification dated 25.02.2020 confers jurisdiction to act as adjudicating authority within respective jurisdiction and not beyond that - Revenue contends Joint Commissioner (Investigation) Enforcement Wing, Rajasthan–I, Jaipur is designated as proper officer for the purposes of exercising powers under Section 73 in relation to entire State of Rajasthan – HELD - for the purposes of exercising powers of adjudicating authority under Section 73 of the Act, proper officer would be one who has been assigned that function as adjudicating authority. While notification dated 25.02.2020 provides that for the purposes of exercising powers under Section 73 of the Act, the officers of the rank of Joint Commissioner / Deputy Commissioner / Assistant Commissioner would be competent, the notification also clearly says that such power would be exercisable by them within their jurisdiction - All other notifications which have been filed by the respondents do not show that in relation to exercise of powers of adjudicating authority under Section 73 of the Act, the jurisdiction of Joint Commissioner Enforcement Wing, Rajasthan–I, Jaipur has been extended beyond his jurisdiction including Udaipur jurisdiction – The respondents are restrained from taking any coercive action against the petitioner pursuant to the impugned order – List the matter on 12.07.2024 - Ordered accordingly
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