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Jurisdiction under GST

Shanti Prime Publication Pvt. Ltd.

Jurisdiction under GST — The petitioner challenged impugned notice served upon him by the respondent no.3 and consequential order saying that according to sections 6(1) and 6(2)(b) of RGST Act, 2017 and GST Council guidelines for division of tax payer base dated 20.09.2017 contained in Circular No. 01/2017 dated 20.9.2017, State is not having jurisdiction and competence for issuance of the same. Notice issued to the respondents. Meanwhile the respondents restrained from taking coercive action against the petitioner. — Sanganeriya Spinning Mills Ltd. Vs. Union of India [2019] 12 TAXLOK.COM 089 (Rajasthan)