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TMI Blog2024 (10) TMI 1587X X X X Extracts X X X X X X X X Extracts X X X X ..... HC - Dated:- 14-3-2024 - W. P. No. 6739 of 2024 - - - 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 establishm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition is disposed of reserving the right of the petitioner to avail appropriate remedies available to them under law. - THE HON BLE SRI JUSTICE P.SAM KOSHY AND THE HON BLE SRI JUSTICE N.TUKARAMJI ORDER: (per Hon ble Sri Justice P.SAM KOSHY) Heard Mr.TPS Harsha, learned counsel for the petitioner and Mr. Dominic Fernandez, learned Senior Standing Counsel for CBIC appearing for respondent Nos.3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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). 4. Having perused the record and having considered the contentions, it would clearly reflect that the summons to the petitioner s establishment has been issued at the office situated at P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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