HC: Provision enabling assessment/collection mechanism not per se arbitrary, dismisses writ

Rajasthan HC dismisses the writ challenging vires of Section 6(1) of the GST Act, 2017 reasoning that ‘formation of a mechanism convenient for the purpose of assessment and collection by Section 6(1) cannot be characterised as per se arbitrary’; Observes that Section 6 was enacted to enable officers appointed under the State Act and the Union Territories Act and also authorise the proper officers for catering to the complex tax structure; While rejecting the Petitioner’...