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    <title>2019 (7) TMI 999 - RAJASTHAN HIGH COURT</title>
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    <description>Jurisdiction under the GST arrangement was challenged on the ground that the impugned notice and consequential order fell within the Centre&#039;s allocated taxpayer base, not the State authorities&#039; competence. The petitioner relied on the GST provisions, Council guidelines, and the circular and order governing division of jurisdiction to seek protection against further action. The stated conclusion is that no coercive action shall be taken against the petitioner pursuant to the show cause notice and the final order until further proceedings.</description>
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      <description>Jurisdiction under the GST arrangement was challenged on the ground that the impugned notice and consequential order fell within the Centre&#039;s allocated taxpayer base, not the State authorities&#039; competence. The petitioner relied on the GST provisions, Council guidelines, and the circular and order governing division of jurisdiction to seek protection against further action. The stated conclusion is that no coercive action shall be taken against the petitioner pursuant to the show cause notice and the final order until further proceedings.</description>
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