2024 (10) TMI 1587 - HC - GST

Territorial Jurisdiction - Challenge to impugned Summons dated 26.02.2024 issued to the petitioner s establishment located in Pune, Maharashtra - Section 70 of the Central Goods and Services Tax Act, 2017 - present writ petition has been filed before this Court only on the ground that the registered office of the petitioner s establishment is at Hyderabad and the requirement under the summons was for checking the liability of all the units under the petitioner s establishment (Pan India) - HELD THAT - The summons to the petitioner s establishment has been issued at the office situated at Pune, Maharashtra and the office of respondent No.3, who has issued the summons, is situated at Mumbai, Maharashtra. As both the addresses, at which the summons has been issued and the authority who has issued the summons being located in the State of Maharashtra itself, it is opined that the jurisdiction for challenging the impugned summons dated 26.02.2024 would not lie with the High Court for the State of Telangana, but would be before the High Court which has the territorial jurisdiction over Pune as well as Mumbai. The present Writ Petition is disposed of reserving the right of the petitioner to avail appropriate remedies available to them under law.

Summary

The High Court of Telangana dismissed a writ petition challenging a summons issued under the Central Goods and Services Tax Act, 2017 to an establishment in Pune, Maharashtra, stating that jurisdiction lies with the High Court having territorial jurisdiction over Pune and Mumbai. The petition was disposed of without costs.