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High Court upholds jurisdiction of Mumbai CGST Commissionerate even in case where parallel proceedings were commenced in Jaipur

Shanti Prime Publication Pvt. Ltd.
Jurisdiction under GST — In the instant case, 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 writ, contesting that two parallel proceedings running against him.Held that— The Assessee is registered at Mumbai & is subject to jurisdiction of the Mumbai Commissionerate. Merely because the Assessee has his primary business at Jaipur, this does not determine the issue of jurisdiction. Moreover, Section 25 of the CGST Act provides for separate registration for each state. Hence where both registration taken & services rendered are at Mumbai, the Assessee is subject to jurisdiction of Mumbai Commissionerate. Thus no intervention is warranted in the proceedings launched by it. — Shafi Khan Khokhar Vs. State of Maharashtra & Ors. [2018] 7 TAXLOK.COM 039 (Bombay)