The Rajasthan High Court, Jodhpur, has issued notice to the Union of India and other respondents in a constitutional challenge to Section 93(1)(b) of the Central Goods and Services Tax Act, 2017, raising an important question concerning the statutory liability of a legal representative in cases involving a deceased taxable person.
The Bench of Chief Justice Sanjay K. Agrawal and Justice Vinit Kumar Mathur said, “Application for grant of interim relief filed by the petitioners shall be considered on the next date of hearing.”
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The petitioner has challenged the constitutional validity of Section 93(1)(b) of the CGST Act, 2017.
During the hearing, counsel appearing for the petitioners submitted that Section 93(1)(b) of the CGST Act is unconstitutional in light of the judgment of the Supreme Court in Shabina Abraham v. Collector of Central Excise and Customs, reported at 2015 (322) E.L.T. 372 (S.C.), decided on July 29, 2015.
The Rajasthan High Court has, at this stage, recorded the petitioners’ submission and directed issuance of notice to the respondents. The order does not finally determine the constitutional validity of Section 93(1)(b).
The order specifically records: “Learned counsel for the petitioners submits that Section 93(1)(b) of the Central Goods and Services Tax Act, 2017 is unconstitutional in light of the decision rendered by the Hon’ble Supreme Court in the case of Shabina Abraham vs. Collector of Central Excise and Customs 2015 (322) E.L.T. 372 (S.C) dated 29.07.2015.”
Following the submission, the Bench directed that notice be issued to the respondents.
The Rajasthan High Court has directed that the connected matters be listed after ten weeks.
Thus, the immediate proceedings will involve the respondents filing their replies within the two-week period granted by the Court, followed by consideration of the petitioners’ interim relief application and further examination of the constitutional challenge.
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