S.K. METAL Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) The petitioner has challenged the vires of Sec. 70 of Rajasthan Goods and Service Tax Act, 2017 (hereinafter referred to as "RGST Act"). The petitioner has also challenged the summons dtd. 16/5/2021 issued by respondent No.1 in exercise of powers under Sec. 70 of the RGST Act.

(2.) Learned counsel for the petitioner drew our attention to Sec. 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 Sec. 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.

(3.) Counsel submitted that respondent No.1 has issued the summons without indicating the nature of enquiry being conducted against the petitioner, without giving details of enquiry pending against the petitioner and giving unreasonably short time of merely 12 hours to appear before him in city different from where the petitioner resides.