{"id":1734,"date":"2025-07-09T10:39:11","date_gmt":"2025-07-09T10:39:11","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=1734"},"modified":"2025-07-09T10:39:12","modified_gmt":"2025-07-09T10:39:12","slug":"gst-hc-rajasthan-judgement-dated-01-07-2025-gst-circular-no-3-3-2017-prima-facie-lacks-legal-authority","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/07\/09\/gst-hc-rajasthan-judgement-dated-01-07-2025-gst-circular-no-3-3-2017-prima-facie-lacks-legal-authority\/","title":{"rendered":"GST HC Rajasthan Judgement Dated 01\/07\/2025 &#8211; GST Circular No. 3\/3\/2017 Prima Facie lacks legal authority\u00a0"},"content":{"rendered":"\n<p><em>Case of Mohit Kirana Store vs CBIC, HC Rajasthan Judgement Dated 1<sup>st<\/sup>\u00a0July 2025.<\/em>\u00a0HC has upheld its interim stay order regarding the delegation of power by Board to issue summons under the CGST Act. The petitioner highlighted that the power of delegation, as per Section 2(91) of the CGST Act, lies with the Commissioner within the Board, not the Board itself.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1i54kmH1Cq4lCAMO_LUWgPgpxtfUxdSCp\/view?usp=sharing\"><em>(Link: HC Rajasthan Judgement Dated 01\/07\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Mohit Kirana Store vs CBIC, HC Rajasthan Judgement Dated 1st\u00a0July 2025.\u00a0HC has upheld its interim stay order regarding [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,25],"tags":[],"class_list":["post-1734","post","type-post","status-publish","format-standard","hentry","category-gst","category-judiciary-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST HC Rajasthan Judgement Dated 01\/07\/2025 - GST Circular No. 3\/3\/2017 Prima Facie lacks legal authority\u00a0 - Bhatia Bhola &amp; 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