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    <title>Clarification Regarding Territorial Jurisdiction for Issuance of Summons under Section 70(1) of the Rajasthan GST Act, 2017</title>
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    <description>Territorial jurisdiction for summons under section 70(1) of the Rajasthan GST Act is assigned to specified State Tax Commissioners within their respective Zone, Circle or Ward, or across Rajasthan with prior permission of the Chief Commissioner or Additional Commissioner. The jurisdiction generally concerns taxpayers and persons located in Rajasthan, but a person outside the State may be summoned where required for determination of liability.</description>
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      <description>Territorial jurisdiction for summons under section 70(1) of the Rajasthan GST Act is assigned to specified State Tax Commissioners within their respective Zone, Circle or Ward, or across Rajasthan with prior permission of the Chief Commissioner or Additional Commissioner. The jurisdiction generally concerns taxpayers and persons located in Rajasthan, but a person outside the State may be summoned where required for determination of liability.</description>
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