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Sec.6 of CGST Act, 2017 — The petitioner challenges the lines of sec.6(1) of CGST Act, 2017 on the graind that it is arbitrary. This court is of the opinion that challenge to the provisions of sec.6(1) has not been made at all. Held that alternate remady way of appeal is available so writ petition is dismissed.

Jurisdiction under GST — The petitioner challenges the vires of Section 6(1) of GST Act, 2017 saying that GST Council had delineated jurisdiction of the State and Central authorities by Notification dated 20.9.2017 (No.1 of 2017) and State authority lacks jurisdiction to investigate and bring to assessment any amounts having regard to the peculiar circumstances of the case.  The circular merely works out the authorisation under Section 6(1) and it is also a matter of policy. Writ petition is accordingly dismissed. — Sanganeriya Spinning Mills Ltd. Vs. Union of India, State of Rajasthan, Deputy Commissioner, State Tax, Commissioner of State Tax [2019] 14 TAXLOK.COM 093 (Rajasthan)

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