2023 (11) TMI 776

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....s And Service Tax, Joint Commissioner, Enforcement Ing, Circle-A, Kar, Joint/additional Commissioner, Central Goods And Service Tax, Assistant Commissioner, Central Goods And Service Tax, Assistant Commissioner And State Tax Officer- Ii, Joint Commissioner / Superintendent (Anti-Evasion), Central Goods And Service Tax Commissionerate, Ncr<br>GST<br>2023 (11) TMI 776 - RAJASTHAN HIGH COURT - 2024 (....

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.... No.7 - Joint Commissioner, Central Goods @ Service Tax Audit, Jaipur under Section 73 and 74 of the Central Goods and Service Tax Act and Rajasthan Goods and Service Tax Act on the ground that Section 6 of the CGST/SGST Act prohibits the Centre and the State to exercise the jurisdiction simultaneously. It is claimed that the action of the officials of the CGST/SGST of issuing simultaneous show c....