This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
DGGI Summons Quashed After Jurisdiction Clarified Between GST Authorities
Case Law Details
- Case Name
- Prime Steel Industries Private Limited Vs State of H. P. & Anr (Himachal Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Himachal Pradesh HC
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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 D...
