GST – Calcutta High Court: Even if amount recovered from cash credit account of the appellants in a bank situated in the State of West Bengal, but as the appellant are registered and project was executed in Bihar, hence the appellant is liberty to approach the appropriate forum in the State of Bihar – Appeal dismissed [Order attached]

Your free trial / membership plan is expired.
Kindly subscribe to get complete access to indirect tax updates and issue wise cases
Why subscribe to us ?
Get complete access to news updates and download copy of case laws/ notification/ circular etc.
Be a part of our WhatsApp group and read real time indirect tax updates
Access to ready case laws of General Issues and Industry Wide Issues under GST
Access to relevant provisions of law / circular in respect to the issues, along with trail of their amendments
Write your GST query to us for evaluation
Subscription Charges:*
Indirect tax updates -
6 months @299 / 1 Year @499 only
Indirect tax updates + Issue wise cases -
6 months @1199 / 1 Year @1999 only
*Plus applicable GST
Admin
08-Dec-2022 14:12:22
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.
Related Post
Post Category
Your free trial/ membership plan has expired. Kindly subscribe to get complete access of tax news updates.
Why subscribe to us ?
Get complete access to news updates
Access to the Order Copy of the case law/ Notification/ Circular etc
Be a part of our Whatsapp group and read real time tax updates
Access to ready case laws/ circulars on general and industry-wide issues under GST
Submit your GST issues to us for evaluation