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GST - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Territorial Jurisdiction - SEZ is a foreign territory or not? - ...


Is a Special Economic Zone a Foreign Territory for GST? Legal Debate Under Gujarat and Central GST Acts.

June 9, 2023

Case Laws     GST     HC

Territorial Jurisdiction - SEZ is a foreign territory or not? - Evasion of GST - Proceedings initiated u/s 67 r.w.s 70(1) of GGST Act, 2017 and CGST Act, 2017 - This is an attempt on the part of petitioners by filing these kind of petitions to thwart and delay the legal proceedings which are initiated by respondent authorities and as such this move of petitioners appears to be an abuse of process of law looking to the manner in which the irregularities alleged to have been committed. - HC

 

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