2019 (7) TMI 999

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....d notice served on the petitioner by the respondent no.3 and consequential order is beyond his competence as the State is not having jurisdiction of the petitioner having regard to Sections 6(1) and 6(2)(b) of the Rajasthan Goods and Service Tax Act, 2017 and the GST Council guidelines for division of tax payer base dated 20.09.2017 (Annexure-3) contained in Circular No.01/2017 dated 20.09.2017. ....