Case Law Details
Vivek Narsaria Vs State of Jharkhand (Jharkhand High Court)
DGGI vs. State GST: Jurisdictional Conflict and Judicial Intervention in Vivek Narsaria vs. State of Jharkhand
Introduction: The case of Vivek Narsaria vs. State of Jharkhand, which recently came before the Jharkhand High Court, revolves around the complex interplay of jurisdictional issues in tax enforcement. Vivek Narsaria, the proprietor of M/s. Manish Trading Company, has sought legal remedies challenging the authority of the Directorate General of Goods & Services Tax Intelligence (DGGI) in comparison to the State Goods and Services Tax (SGST) Department. This article critically analyzes the key facets of the case, emphasizing the nuances of jurisdiction as per Section 6(2)(b) of the Central Goods and Services Tax Act (CGST Act) read with the clarification dated 5.10.2018.
Background: Vivek Narsaria, engaged in the trading of Iron & Steels and Cements through his firm, found himself entangled in a web of investigations initiated by multiple tax authorities. The State Goods & Services Tax Department, Preventive Branch of Central Goods & Services Tax, and the Directorate General of Goods & Services Tax Intelligence conducted parallel proceedings based on allegations of irregularities in availing Input Tax Credit.
Key Proceedings and Contentions:
Please become a Premium member. If you are already a Premium member, login here to access the full content.
