2024 (11) TMI 870 - SCH - GST

Territorial Jurisdiction - Search and seizure - multiple agencies have carried out search operations - centralisation of investigation with DGGI, AZU - it was held by High Court that 'Section 6(2)(b) of the CGST Act has limited application and therefore, is not applicable to the facts of the present petitions. Similarly, the Circular dated 05.10.2018 also has no application to the facts of the present petitions.' HELD THAT - Having heard learned counsel for the petitioner and learned ASG appearing on behalf of the respondent(s)/Department, it is not required to interfere in the matter. The Special Leave Petition is hence dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition after hearing counsel for both the petitioner and respondent. Pending applications were disposed of.