Writ entertained by Sikkim HC for GST levied by Goa Govt is unjustifiable

State of Goa Vs Summit Online Trade Solutions (P) Ltd & Ors. (Supreme Court of India) Supreme Court held that writ petition entertained by the High Court (HC) of Sikkim for tax levied by the Government of Goa, merely because the petitioning company has its office in Gangtok, Sikkim, is unjustifiable and lacks jurisdiction. Facts- Various notifications issued under the Central Goods and Services Tax Act, 2017 (CGST Act) and the Integrated Goods and Services Tax Act, 2017 (IGST Act) are under challenge in all the three writ petitions together with rate-notifications issued by the States of G...