2020 (12) TMI 1118

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..... JUSTICE J.B.PARDIWALA) 1 We have heard Ms. Anjali Manish, the learned counsel assisted by Mr. Chetan Pandya, the learned counsel appearing for the writ applicant. 2 It appears that the writ applicant is the sole proprietor of a proprietary concern running in the name of M/s. S. H. Exports having its office and place of business at New Delhi. It is pointed out that the proprietary firm has been .....

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..... tion is the summons received by the writ applicant from the Directorate General of Goods and Services Tax Intelligence, Zonal Unit, Ahmedabad under Section 70 of the CGST Act, 2017. The argument canvassed is that the proper officer under the provisions of the CGST Act, 2017 is the Joint Commissioner, Central GST, Delhi South Commissionerate, who not only issued summons to the writ applicant under .....

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..... te of Maharashtra reported in 2019 (20) GSTL 513 (Bom) and also on a decision of the Supreme Court in the case of Commissioner of Customs vs. Sayed Ali reported in (2011) 3 SCC 537. Thus, the principal argument canvassed by the learned counsel appearing for the writ applicant is with regard to the jurisdiction of the Directorate General of Goods and Services Tax Intelligence, Zonal Unit, Ahmedabad .....

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