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GST - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Jurisdiction - Illegal import - the police authorities would ...


Police Cannot Investigate Illegal Import Violations; Only CGST/AGST Act Authorities Have Jurisdiction for Tax-Related Cases.

November 8, 2019

Case Laws     GST     HC

Jurisdiction - Illegal import - the police authorities would have no jurisdiction and power to investigate as regards violation of the provisions of the taxation laws as the same are governed by the provisions of the CGST Act, 2017 or AGST Act, 2017 under which there are separate investigative agencies.

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