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February 2016

2015 (40) STR 881 (Guj) Riva Packaging Solutions Pvt. Ltd. vs. Comm. of Service tax

By Puloma Dalal
Jayesh Gogri
Mandar Telang Chartered Accountants
Reading Time 1 mins
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Territorial jurisdiction of the High Court

Facts
In the present case, dispute/show cause notice (SCN) was issued in Dadra & Nagar Haveli and an order confirming demand was passed. The Appellant challenged the order by filing an appeal before CESTAT’s Ahmedabad bench. CESTAT confirmed the demand. Thereafter the appeal was preferred before the Gujarat High Court.

Held
The High Court, on noticing that the dispute/SCN related to Dadra & Nagar Haveli, held that the Gujarat High court has no territorial jurisdiction to hear and decide the matter though the impugned order was passed by CESTAT ’s Ahmedabad bench. Accordingly, the Appeal was dismissed.

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