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BABA MINERALS vs. UNION OF INDIA & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

AVNEESH JHINGAN
ASHUTOSH KUMAR
Pet. Counsel
Ravi Gupta
Res. Counsel
Naresh Gupta
Kartikeya Sharma

Petitioner / Applicant

BABA MINERALS
Respondent UNION OF INDIA & OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Nov 22, 2024
Order No.

D. B. Civil Writ Petition No. 14894 / 2024

Citation

2024(11) TAXREPLY 11795
Original Order
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ORDER

ORDER AVNEESH JHINGAN , J [ ORAL ] : - 1. This petition is filed seeking quashing of show cause notice dated 31.07.2024 bearing No. F.No.DGGI/INT/INTL/927/2023- GRA. 2. The brief facts are that the petitioner is a registered dealer under the Goods and Services Tax Act, 2017 (for short ‘the Act of 2017’). A show cause notice dated 31.07.2024 was issued by the Deputy Director, Office of Directorate General of Goods and Services Tax Intelligence, Jaipur Zonal Unit (for short ‘DGGSTI’). Hence, the present petition. 3. Learned counsel for the petitioner submits that the allocation of the petitioner is of the State jurisdiction. The Deputy Director of DGGSTI cannot be an Adjudicating Authority. Reliance is placed upon Section 6(1) of the Act of 2017. 4. Learned counsel for the respondent submits that as a result of the intelligence input received, investigation and the searches carried out, it was found that the petitioner is indulging in genera....

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