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S.K. METAL vs. ASSISTANT COMMISSIONER
(Rajasthan High Court)

Hon'ble Judges:

AKIL KURESHI
SAMEER JAIN
Pet. Counsel
Prakhar Gupta
Res. Counsel
---

Petitioner / Applicant

S.K. METAL

Respondent ASSISTANT COMMISSIONER
Court Rajasthan High Court
State

Rajasthan

Date Jan 25, 2022
Order No.

D.B. Civil Writ Petition No. 466/2022

Citation

2022(1) TAXREPLY 5042
Original Order
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ORDER

The petitioner has challenged the vires of Section 70 of Rajasthan Goods and Service Tax Act, 2017 (hereinafter referred to as “RGST Act”). The petitioner has also challenged the summons dated 16.05.2021 issued by respondent No.1 in exercise of powers under Section 70 of the RGST Act. Learned counsel for the petitioner drew our attention to Section 70 of the said Act and contended that the powers are vested in the State authority to issue summons and require attendance of a person in relation to the enquiry in which the person issuing the summons is himself intrested. Such powers can be exercised like the civil court under the Code of Civil Procedure. He submitted that this scheme of Section 70 is in violation of principle of separation of powers. He relied on the decision of Supreme Court in the case of Madras Bar Association Vs. Union of India reported in (2010) 11 SCC 1. Counsel submitted that respondent No.1 has issued the summons without indicating the ....

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