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2021 (3) TMI 205 - DSC - GSTTerritorial jurisdiction of Hon'ble Court at Rohtak - Investigation conducted by the DGGI, Rohtak - All alleged Firms/ Companies are 'Registered' under the CGST Act, 2017 at 'Delhi' and not in Haryana / Rohtak - the alleged Firms/ Companies have NOT 'Issued' NOR 'Received' any alleged invoices within the Territorial Jurisdiction of the District Courts, Rohtak - HELD THAT:- Remand of the Applicant was not obtained by the Department from this Hon'ble Court on the basis of any allegation based on any Firm/ Company Registered within the Territorial Jurisdiction of this Hon'ble Court - admittedly, the alleged Firms/ Companies have NOT 'Issued' NOR 'Received' any alleged invoices within the Territorial Jurisdiction of this Hon'ble Court. It is therefore clear that this Hon'ble Court lacks the Territorial Jurisdiction in the present case and therefore the Remand of the Applicant is required to be Transited to the Court of Appropriate Jurisdiction i.e., the Court of Ld. C.M.M, New Delhi, which exercises the Territorial Jurisdiction over the Firms/ Companies', which are Registered in Delhi - Rather, given the abovesaid facts, even if Charge Sheet/ Complaint is filed before this Hon'ble Court at Rohtak, Haryana, this Hon'ble Court would not be Jurisdictionally Competent to take COGNIZANCE of the Charge Sheet/Complaint and the same would have to be returned to the Department for filing before a Court of Competent Territorial Jurisdiction i.e., the Court of Ld. C.M.M, New Delhi.
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