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2016 (5) TMI 507 - CHHATTISGARH HIGH COURT

2016 (5) TMI 507 - CHHATTISGARH HIGH COURT - 2016 (333) E.L.T. 5 (Chhattisgarh) - Territorial jurisdiction - Petitioner pleaded that having already been assessed to Sales Tax and having paid the entire dues for its operations in the State of Orissa, the Commissionerate at Bilaspur, Chhattisgarh has no jurisdiction to assess the petitioner once again for its operations in the State of Orissa - Held that:- the petitioner having raised the issue of jurisdiction and also for the reason that if the p .....

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of the Central Excise Act, 1944, Mr. Das would submit that despite existence of alternative remedy, the petitioner has visited this Court on the plea that the petitioner having already been assessed to Sales Tax and having paid the entire dues for its operations in the State of Orissa, the Commissionerate at Bilaspur, Chhattisgarh has no jurisdiction to assess the petitioner once again for its operations in the State of Orissa. He would draw attention of this Court to Para 6.1.4 of the impugned .....

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