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NAYARA ENERGY LTD. vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

J.B.PARDIWALA
A.C. RAO
Pet. Counsel
Mihir Joshi
Roshil Nichani
Aayog Doshi
Res. Counsel
Maithili Mehta

Petitioner / Applicant

NAYARA ENERGY LTD.

Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Jun 26, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 10825 of 2019

Citation

2019(6) TAXREPLY 2185
Original Order
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ORDER

1. The writ-applicant is a company incorporated under the Companies Act, 1956. The writ-applicant seeks to challenge the legality and validity of the show-cause notice, purported to have been issued by the Dy. Commissioner of State Tax, Petroleum 1 and 2, Ahmedabad, in exercise of his powers under Section 74(1) of the Gujarat Goods and Services Tax Act, 2017, and Section 74(1) of the Central Goods and Services Tax Act, 2017. 2. The principal argument canvassed by the learned senior counsel appearing on behalf of the writ-applicant is that the Dy. Commissioner of State Tax has no jurisdiction to issue such a show-cause notice. 3. Mr.Joshi, the learned senior counsel appearing for the writ-applicant, first invited the attention of this Court to the definition of the term “proper officer” as provided in Section 2 (91) of the Act. Section 2 (91) reads thus : (91) “proper officer” in relation to any function to be performed under this Act, means the Co....

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