Mohit Kirana Store Vs Central Board of Indirect Taxes and Customs
Date: June 30, 2025
Subject Matter
Interim Stay on Circular 3/3/2017 Delegating Summons Power to GST Superintendent
Summary
In the case of Mohit Kirana Store Vs. Central Board of Indirect Taxes and Customs, the Rajasthan High Court upheld an interim stay order concerning a circular that delegated the power to issue summons under the CGST Act, 2017 to a Superintendent. The…
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT Heard on applications (Nos. 1/2022 and 2/2022) for vacating stay order passed by this Court. Learned counsel for the revenue would vehemently submit that the circular impugned was, in fact, issued by the Commissioner and not by the Central Board of Indirect Taxes and Customs (for short ‘the Board’) and, therefore, the delegation of power in t…