2018 (12) TMI 1354 – BOMBAY HIGH COURT – TMI – Jurisdiction – parallel proceedings / enquiries under the same subject – contention of the petitioner is that he is already being subjected to enquiry by CGST Authorities at Jaipur who have issued him a summons dated 7.9.2017 – Held that:- It is an undisputed position that the petitioner has taken registration under the CGST Act 2017 & Finance Act, 1994 (service tax) in Mumbai. Thus, having taken registration, he is subject to the jurisdiction of Mumbai authorities in respect of the business which he has carried out within jurisdiction of the authority – Once registration has been taken in Mumbai and some services have been rendered in Mumbai, then the petitioner is subject to the jurisdiction
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, 2017. 2. The basic contention of the petitioner is that he is already being subjected to enquiry by CGST Authorities at Jaipur who have issued him a summons dated 7.9.2017. In the above view, it is his contention that two parallel proceedings / enquiries under the same subject are without jurisdiction. Thus, the enquiry by respondent No. 2 in Mumbai being later in point of time be quashed. 3. Mr. Jetly, the learned counsel for respondent Nos. 2 and 3 points out that the petitioner has responded to the impugned summons dated 28.9.2018. Further he has also made a statement before the authorities on 18.1.2018. Thus, the petition need not be entertained. 4. It is an undisputed position before us that the petitioner has taken registration unde
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