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2021 (3) TMI 695 - HC - Central ExciseMaintainability of petition - Territorial Jurisdiction - it is contended that appellant/assessee, being an assessee in the State of Karnataka, have to avail the remedy before the High Court of Karnataka - HELD THAT:- Identical issue was considered by the Division Bench of this Court, in M/S. MULBERRY SILKS LTD. (FORMERLY KNOWN AS M/S. SHAKASHAMBANA SILKS EXPORTS (P) LTD.) VERSUS THE SETTLEMENT COMMISSION (IT & WT) , THE COMMISSIONER OF INCOME TAX BANGALORE-III, THE DEPUTY COMMISSIONER OF INCOME TAX, COMPANY CIRCLE 4 (1) (INV.) [2020 (9) TMI 771 - MADRAS HIGH COURT] and it was held that though the seat of the Settlement Commission is at Chennai, the writ petition could not be maintained before this Court as the assessee was registered with the Department in another State. Appeal dismissed.
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