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SRI RAVI AGARWAL S/O LATE SRI OM PRAKASH GUPTA vs. UNION OF INDIA SECRETARY, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, (FORMERLY KNOWN AS CENTRAL BOARD OF EXCISE AND CUSTOMS) , THE COMMISSIONER CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (FORMERLY KNOWN AS CENTRAL BOARD OF EXCISE AND CUSTOMS) , THE GOODS AND SERVICE TAX COUNCIL (GST COUNCIL) , DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE, SENIOR INTELLIGENCE OFFICER DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE
(Chhattisgarh High Court)

Hon'ble Judges:

P.R. RAMACHANDRA MENON
PARTH PRATEEM SAHU
Pet. Counsel
Kartik Kurmy
Dharmesh Shrivastava
Rajesh Sharma
Res. Counsel
B. Gopa Kumar
Maneesh Sharma

Petitioner / Applicant

SRI RAVI AGARWAL S/O LATE SRI OM PRAKASH GUPTA
Respondent UNION OF INDIA SECRETARY, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, (FORMERLY KNOWN AS CENTRAL BOARD OF EXCISE AND CUSTOMS) , THE COMMISSIONER CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (FORMERLY KNOWN AS CENTRAL BOARD OF EXCISE AND CUSTOMS) , THE GOODS AND SERVICE TAX COUNCIL (GST COUNCIL) , DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE, SENIOR INTELLIGENCE OFFICER DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE
Court Chhattisgarh High Court
State

Chhatisgarh

Date Nov 20, 2019
Order No.

Writ Petition (T) No. 77 of 2019, Writ Petition (T) No. 78 of 2019, Writ Petition (T) No. 79 of 2019, Writ Petition (T) No. 80 of 2019, Writ Petition (T) No. 81 of 2019

Citation

2019(11) TAXREPLY 1826
Original Order
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ORDER

1. Constitutional validity of Annexure P-1 Circular dated 05.07.2017 issued by the Central Board of Indirect Taxes & Customs, assigning functions of 'Proper Officer' under the Central Goods and Services Tax Act, 2017  (hereinafter referred to as 'the CGST Act') and Annexure P-2 Gazette Notification dated 01.07.2017 are put to challenge in these writ petitions. The consequential steps pursued by the 6th Respondent, in the State of Jharkhand, in exercise of the power of 'Proper Officer' stated as conferred as per Annexure P-1 and P-2 and in issuing summons to the Petitioners instructing to appear to take statements/to adduce evidence in connection with the alleged incriminating circumstances, despite the fact that the place of registration of the Petitioners is within the State of Chhattisgarh, are also sought to be interdicted, as incidental relief. 2. The basic challenge is with reference to the alleged lack of power of the 2nd Respondent for iss....

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