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GST - Highlights / Catch Notes

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Territorial jurisdiction of Hon'ble Court at Rohtak - ...


Rohtak Court Lacks Jurisdiction for DGGI Case; Matter to Be Filed in New Delhi Court Under CGST Act.

March 6, 2021

Case Laws     GST     DSC

Territorial jurisdiction of Hon'ble Court at Rohtak - Investigation conducted by the DGGI, Rohtak - All alleged Firms/ Companies are 'Registered' under the CGST Act, 2017 at 'Delhi' and not in Haryana / Rohtak - even if Charge Sheet/ Complaint is filed before this Hon'ble Court at Rohtak, Haryana, this Hon'ble Court would not be Jurisdictionally Competent to take COGNIZANCE of the Charge Sheet/Complaint and the same would have to be returned to the Department for filing before a Court of Competent Territorial Jurisdiction i.e., the Court of Ld. C.M.M, New Delhi. - DSC

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