Territorial Jurisdiction - Search and seizure - multiple ...

Court Rules: No Mandatory Transfer of Tax Investigations Beyond Officer's Jurisdiction; Case-by-Case Basis Required.

January 14, 2022

Case Laws     GST     HC

Territorial Jurisdiction - Search and seizure - multiple agencies have carried out search operations - In the course of investigating of a tax entity, a situation may arise where the investigation may have to be carried out from entities which are not within the territorial jurisdiction of the Officer appointed under the Notification dated 19.06.2017 and/or such State Notifications appointing an Officer with the limited territorial jurisdiction. It cannot be said that in every such case, the ‘proper officer’ having limited territorial jurisdiction must transfer the investigation to the ‘proper officer’ having pan India jurisdiction - it would depend on the facts of each case as to whether such transfer is warranted or not. To lay down the indefeatable rule in this regard may not be feasible or advisable, and certainly not acceptable. - Petitions dismissed - HC

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