TMI Blog2022 (3) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Senior Counsel for the petitioners, this Court is of the view that the petitioners have been able to make out an arguable case and accordingly, the instant petition is admitted for hearing - Since the respondents have already been served, they are at liberty to file affidavit-inopposition within three weeks from the date and serve a copy of the same to the learned Advocate for the petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act is maintainable in two places over the self-same incident and cause of action against the petitioner is in issue in the writ petition. The petitioner No.1 is a Private Limited Company and petitioner No.2 is the Director thereof. The petitioner No.1 Company deals with the business of Whole Leaf Tobacco at Siliguri on 14th August, 2020. The Officers of the Directorate General of GST Intelli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g them to appear in the Office of the Directorate General of Goods and Services Tax, GST Bhawan at Kolkata. Two petitioners have raised question of assuming jurisdiction of Kolkata Unit of CGST in respect of alleged evasion of GST at Siliguri. It is submitted by Mr. Abhratosh Majumder, learned Senior Counsel on behalf of the petitioners that two parallel proceedings are not prima facie maintain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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