2024 (5) TMI 825

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n No. 6442/2024 - -<br>GST<br>HON&#39;BLE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA AND HON&#39;BLE MR. JUSTICE MUNNURI LAXMAN For the Petitioner(s) : Mr. Sharad Kothari Mr. Mayank Taparia Mr. Pranjul Mehta Mr. Aditya Gupta For the Respondent(s) : Mr. Mahaveer Bishnoi, AAG Mr. Rajvendra Saraswat ORDER PER &nbsp; 1. Heard. 2. Learned counsel for the State would submit that various....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....not confer power of adjudication under Section 73 of the Act of 2017 on Joint Commissioner (Investigation) Enforcement Wing, Rajasthan-I, Jaipur in relation to entire State of Rajasthan including Udaipur as notification dated 25.02.2020 confers jurisdiction to act as adjudicating authority within respective jurisdiction and not beyond that. 4. On the other hand, learned counsel for the State wo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rwise directed, such power is exercisable throughout the State. 6. On prima facie considerations, we find that for the purposes of exercising powers of adjudicating authority under Section 73 of the Act of 2017, proper officer would be one who has been assigned that function as adjudicating authority. While notification dated 25.02.2020 provides that for the purposes of exercising powers under ....