GST
TRT-2025-
Calcutta High Court
Date:-01-12-22
In:-
Issue Favourable to Tax Payer ?:-
Order date – 01 December 2022
Key Pointers –
- The Appellant, Narula Infrastructure Pvt. Limited & Anr., submitted that part of the cause of action arose within the territorial jurisdiction of this Court in the state of West Bengal since the amount was recovered from the cash credit account of the appellants in a bank situated in the State of West Bengal.
- The issue involved here is whether part of the cause of action arose within the territorial jurisdiction of a particular Court?
- The Hon’ble High Court finds that in the instant case the appellants are registered dealers in the State of Bihar and the project was executed by the appellants in Bihar and the proceedings had been initiated by the jurisdictional officer in Patna.
- Therefore, it is appropriate for the appellants to canvass all issues before the appropriate forum in the State of Bihar and a writ petition in the given facts and circumstances are not maintainable before this Court.
- For the above reasons, the appeal is dismissed with liberty to the appellants to approach the appropriate forum in the State of Bihar and if the appellant does so, the period during which the writ petition was pending till receipt of the server copy of this order shall stand excluded for the purpose of computing limitation.
- Hence the appeal is dismissed.
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