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Case Name : Shafi Khan Khokhar Vs State of Maharashtra & Ors. (Bombay High Court)
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Shafi Khan Khokhar Vs State of Maharashtra & Ors. (Bombay High Court) High Court upholds jurisdiction of Mumbai CGST Commissionerate even in case where parallel proceedings were commenced in Jaipur Facts: During the period of dispute, the assessee, an individual, was subjected to enquiry proceedings under CGST Act, initiated by the Commissionerate at Mumbai. He was issued summons in this regard, u/s 14 of the CEA 1944 and Section 70 of the CGST Act. The Assessee claimed that he was already facing enquiry by the GST authorities at Jaipur Commissionerate. Accordingly, he filed the present wr...
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