Section 132 of the CGST Act, 2017—Jurisdiction of the Court---The petitioners are brothers and are facing criminal proceedings on the basis of a Complaint registered by the respondent (DGGI) alleging evasion of GST. The petitioners were granted bail by the concerned court. The petitioner refers the proceedings dated 20.03.2020 of the ACJM, Gurugram, to point out that the complaint against the two accused relates to matters outside the jurisdiction of the Gurugram court and, therefore, the proceedings should be transferred to a competent court at Delhi. All the referable 16 firms/companies, their Bank Accounts and Registered Offices are in Delhi and that is how, the Gurugram court gave a prima facie view on the jurisdictional aspect, in its order dated 20.03.2020.
Held that:- The Hon’ble Supreme Court issued notice, returnable within three weeks.—Gulshan Dhingra & Anr. Vs. Directorate General of Goods And Service Tax Intelligence (D.G.G.I) And Ors.  28 TAXLOK.COM 042 (SC)