2025 (5) TMI 1270 - HC - GST

Territorial jurisdiction - Validity of order for attachment against persons outside the territorial jurisdiction of the Commissioner - challenge concerning the authority of a Principal Commissioner under the Central Goods and Services Tax Act 2017 - HELD THAT - The matter pertains to jurisdiction and/or authority and/or competence of the officer to issue order under Section 83 of the said Act I have called upon the learned advocate for the State to make submissions. Let their appointment be regularized.

Summary

The Calcutta High Court addressed a jurisdictional challenge concerning the authority of a Principal Commissioner under the Central Goods and Services Tax Act, 2017 ("the said Act"). The petitioner relied on Notification No. 2 of 2017 issued by the Ministry of Finance, which specifies the appointment and territorial jurisdiction of Central Tax Officers, including officers in the Directorate General of GST Intelligence and Audit. The petitioner contended that the Principal Commissioner, as per Serial No. 80 Table II of the notification, lacks territorial jurisdiction to issue an order of attachment under Section 83 of the said Act against persons located outside the Commissioner's territorial domain. The Court recognized the issue as one of "jurisdiction and/or authority and/or competence" of the officer to issue orders under Section 83. The matter was adjourned for further consideration, with the State's counsel's appointment to be regularized.