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2022 (12) TMI 296 - HC - GSTTerritorial Jurisdiction - amount was recovered from the cash credit account of the appellants in a bank situated in the State of West Bengal - part of the cause of action arose within the territorial jurisdiction of this Court in the state of West Bengal - HELD THAT:- Under normal circumstances, this can be construed as one of the factors to consider whether part of the cause of action arose within the territorial jurisdiction of a particular Court. However, in the instant case the appellants are registered dealers in the State of Bihar and the project was executed by the appellants in Bihar and the proceedings had been initiated by the jurisdictional officer in Patna. Therefore, it is appropriate for the appellants to canvass all issues before the appropriate forum in the State of Bihar and a writ petition in the given facts and circumstances is not maintainable before this Court. The appeal is dismissed with liberty to the appellants to approach the appropriate forum in the State of Bihar and if the appellants does so, the period during which the writ petition was pending till receipt of the server copy of this order shall stand excluded for the purpose of computing limitation.
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