2015 (12) TMI 416 - HC - Service Tax

Jurisdiction of Court - Territorial jurisdiction - Held that - Mr.Oza has urged that the unit is situated in Silvassa, which is an Union Territory and hence the matter arising from Dadra Nagar Haweli can only be heard by Bombay High Court and Gujarat High Court has no territorial jurisdiction to hear and decide the matter, irrespective of the fact that the impugned order of the Tribunal has been passed at Ahmedabad. We are neither condoning the delay nor admitting the appeal - Decided against assessee.

Summary

The Gujarat High Court dismissed the OJ Civil Application and Tax Appeal, stating that the matter should be filed in the Bombay High Court due to territorial jurisdiction issues. The appeal was not admitted, and the applicant was given liberty to file a fresh appeal in the Bombay High Court.