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    <title>2022 (2) TMI 102 - RAJASTHAN HIGH COURT</title>
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    <description>The HC stayed a summons issued by CGST Superintendent after determining that summoning the petitioner following completion of inquiry, show cause notice, and original order was impermissible. The court also examined a challenge to a 2017 circular assigning powers under the CGST Act, with the petitioner arguing that CBEC lacked authority to delegate such powers. Relying on recent SC precedent, the court found prima facie merit in the petitioner&#039;s arguments and granted interim relief pending further proceedings.</description>
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      <description>The HC stayed a summons issued by CGST Superintendent after determining that summoning the petitioner following completion of inquiry, show cause notice, and original order was impermissible. The court also examined a challenge to a 2017 circular assigning powers under the CGST Act, with the petitioner arguing that CBEC lacked authority to delegate such powers. Relying on recent SC precedent, the court found prima facie merit in the petitioner&#039;s arguments and granted interim relief pending further proceedings.</description>
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