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AMP MOTORS PRIVATE LIMITED vs. CENTRAL BOARD OF INDIRECT TAXES AND OTHERS
(Rajasthan High Court)

Hon'ble Judges:

MANINDRA MOHAN SHRIVASTAVA
VINOD KUMAR BHARWANI
Pet. Counsel
Jatin Harjai
Mohit Kumar Soni
Res. Counsel
Ajay Shukla
Punit Singhvi
Ayush Singh

Petitioner / Applicant

AMP MOTORS PRIVATE LIMITED

Respondent CENTRAL BOARD OF INDIRECT TAXES AND OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Sep 9, 2022
Order No.

D.B. Civil Writ Petition No. 9877/2022

Citation

2022(9) TAXREPLY 6515
Original Order
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ORDER

We have heard extensive arguments of learned counsel for both the parties when the matter comes up for admission as also on the prayer for grant of interim relief. Challenge to issuance of show cause notice dated 18.01.2022 is essentially on the submission that the issuance of notice itself is without jurisdiction because under the division of jurisdiction of taxation authorities, issuance of notice by the respondents-authorities when the assessment in relation to the petitioner-assessee is assigned to Central Taxation Authority, is not permissible in law. An issue of cross empowerment has been raised referring to provisions contained in Section 6 of the Rajasthan Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act of 2017’) stating that in the absence of proper notification in that regard, the State authorities could not have issued show cause notice undertaking the assessment for imposition of taxes under the Act of 2017. Learned counsel f....

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