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of <h1>Interim relief likely as delegation of summons-issuing power to Superintendent challenged; matters to be heard together, earlier order intact</h1> <h3>M/s. ACME Cleantech Solution Pvt. Ltd. Versus Union of India & Ors.</h3> HC inclined to grant interim relief challenging delegation of summons-issuance power to the Superintendent, observing that the matter parallels prior ... Delegation of power in the hands of Superintendent for exercising power of issuance of summons - HELD THAT:- It is inclined to pass interim order in the present matter as has been passed in M/s Mohit Kirana Store vs. Central Board of Indirect Taxes & Customs and Anr. [2025 (7) TMI 1884 - RAJASTHAN HIGH COURT] where it was held that 'The petitioner had made out a strong prima facie case which led to passing of interim order in its favour which need not be disturbed.' List the present petition along with D.B. Civil Writ Petition No.1030/2022. Issue notice; respondents accepted service. Petitioner relies on earlier decision in D.B. Civil Writ Petition No.1030/2022 where the Court addressed validity of a circular dated 05.07.2017 concerning delegation of power to issue summons. The Court recorded competing contentions that the circular was issued by the Commissioner and not the Board, and that 'the power of delegation has been exercised by the Board whereas the Board does not have that power and power of delegation is exercisable only with reference to the provisions contained in Section 2, sub-section (91) of the Central Goods and Services Act, 2017 by the Commissioner in the Board as distinguished from the Board itself.' The Court found the petitioner had 'made out a strong prima facie case' and refused applications to vacate the interim stay: 'Applications (Nos. 1/2022 and 2/2022) for vacation of stay order are rejected. Stay order passed by this Court is made absolute.' Given identical issues, an interim order was directed in the present petition, it was ordered listed with D.B. Writ Petition No.1030/2022, and operation of the impugned Show Cause Notices dated 23.06.2025 and 24.06.2025 shall remain stayed.
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