Prime Steel Industries Private Limited Vs State of H. P. & Anr (Himachal Pradesh High Court)
The petitioner approached the Himachal Pradesh High Court seeking to quash multiple summons dated 20.10.2023, 22.12.2023, 29.11.2024, and 11.12.2024 issued by the Directorate General of GST Intelligence (DGGI), Udaipur Regional Unit, on the ground that they were issued without jurisdiction and contrary to Section 6(2)(b) of the Central Goods and Services Tax Act, 2017. The petitioner contended that the summons were invalid since the jurisdiction to investigate the matter rested with the State Tax Department and not with the Central authority.
During the proceedings, the learned counsel for the Union of India, under instructions from the Central Government Counsel, submitted minutes of a meeting held on 15.09.2025 between the Assistant Director of DGGI, Udaipur, and the Deputy Commissioner of State Taxes and Excise, Enforcement Centre Zone, Una, Himachal Pradesh. The minutes reflected that the jurisdictional question had been resolved by mutual agreement between the two authorities.
The meeting recorded a detailed factual sequence concerning the taxpayer’s jurisdiction. It was clarified that M/s Prime Steel Industries Pvt. Ltd., registered under GSTIN 02AAGCA3988E1ZT, fell under the jurisdiction of the Barotiwala Circle in the BBN Revenue District at Baddi, Himachal Pradesh. Prior to the restructuring of the State Taxes & Excise Department in September 2024, the BBN District at Baddi came under the South Enforcement Zone at Parwanoo for enforcement and under the South Zone (State Taxes & Excise) at Shimla for other administrative purposes. After restructuring, however, jurisdiction was transferred to the Centre Zone, Una, for all purposes.
