Contention of learned counsel for petitioner is that the impugned notice served on the petitioner by the respondent no.3 and consequential order is beyond his competence as the State is not having jurisdiction of the petitioner having regard to Sections 6(1) and 6(2)(b) of the Rajasthan Goods and Service Tax Act, 2017 and the GST Council guidelines for division of tax payer base dated 20.09.2017 (Annexure-3) contained in Circular No.01/2017 dated 20.09.2017.
According to learned counsel for petitioner, the Circular No.1/2017 dated 20.09.2017 vide Order No.1/2017 dated 17.11.2017 issued pursuant to the decision of the State Level Committee, the administrative control for all purposes over the petitioner has been entrusted to the Center, which is evident from the list of tax payers of Alwar district having turnover of more than 1.5 crore, produced by the petitioner for perusal of the court, issued by the respondents and available on their website, wherein name of the petitioner is at serial no.257.
Issue notice to the respondents. Rule is made returnable by six weeks.
In the meanwhile, no coercive action shall be taken by the respondents against the petitioner pursuant to the show causenotice and the final order.
Connect with D.B. Civil Writ Petition No.5015/2019.