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Jurisdiction Case Law GST – Multiple Place of Business and Enquiry – Shafi Khan Khokhar v. State of Maharashtra

GST : Where assessee carried on business at Mumbai and Jaipur and he filed writ petition challenging an enquiry initiated by Authority of Mumbai and contended that he was already being subjected to enquiry by Central GST Authorities at Jaipur and two enquiries under same subject were without jurisdiction, since assessee had taken registration in Mumbai, he was subject to jurisdiction of Mumbai Authorities

[2019] 102 taxmann 191 (Bombay)

HIGH COURT OF BOMBAY

Shafi Khan Khokhar v. State of Maharashtra

Section 70 of the Central Goods and Services Tax Act, 2017/Section 70 of the Maharashtra Goods and Services Tax Act, 2017 – Search, seizure etc. – Power to summon for evidence and documents – Assessee carried on business at Mumbai and Jaipur – He filed a writ petition challenging an enquiry initiated by Authority of Mumbai by issuing summon to him – He contended that he was already being subjected to enquiry by Central GST Authorities at Jaipur and two parallel enquiries under same subject were without jurisdiction – Whether since assessee had taken registration in Mumbai, he was subject to jurisdiction of Mumbai Authorities in respect of business which he had carried out within Mumbai – Held, yes – Whether no interference with investigation by Authority of Mumbai was warranted – Held, yes [Para 4] [In favour of revenue]

Categories: GST
Tags: Case LawsHigh CourtJurisdiction Issue
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