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2022 (12) TMI 408 - HC - GSTTerritorial Jurisdiction - investigation against the assessee at different locations - Seeking forbearance from proceeding with the investigation with regard to Goods and Services Tax under the provisions of Central Goods and Service Tax Act, 2017 - territorial nexus between the appellant and the respondent Officers at Coimbatore or Madurai - HELD THAT:- Though the officer from the Intelligence Department of Directorate General of Goods and Services Tax Intelligence is competent to investigate into the affairs of the appellant, the officer, who would be competent to investigate would be the officer, who is stationed in Chennai within whose jurisdiction the appellant is located. The writ appeal stands allowed with a direction to the respondents to depute an officer in Chennai to investigate into the affairs of the appellant and issue summons as to whether there is any evasion of tax under the provisions of respective GST enactments, 2017 - Appeal allowed.
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