GST detention and delegation jurisdiction issues raised over rule validity, hearing requirements, and statutory benefit claims.

Constitutional validity of rule 138(10) of the CGST Rules and the corresponding Gujarat Rules was questioned, along with whether an order under section 129(3) of the CGST Act was invalid for lack of hearing under section 129(4), whether the taxpayer could invoke the benefit of sections 73(8) and 74(8), and whether the officer who passed the order had jurisdiction under the delegation circular. The High Court issued notice returnable on 10 January 2019.

---

---

Issues: Whether rule 138(10) of the Central Goods and Services Tax Rules, 2017 and the corresponding Gujarat Rules were constitutionally valid; whether the order under section 129(3) of the Central Goods and Services Tax Act, 2017 was vitiated for want of hearing under section 129(4); whether the petitioner could claim the benefit of sections 73(8) and 74(8) of the Act; and whether the officer who passed the order had jurisdiction under the delegation circular.

Outcome: Notice issued returnable on 10 January 2019.

---