2015 (6) TMI 1212 - HC - Central Excise

Gujarat HC dismisses Tax Appeal for lack of jurisdiction over Union Territory matters

The Gujarat HC dismissed a Tax Appeal for lack of territorial jurisdiction over matters concerning the Union Territory of Daman & Diu and Dadra & ... Maintainability of appeal - Territorial Jurisdiction - HELD THAT:- The appellant assessee has its manufacturing Unit located within the Union Territory of Daman. In view of clause (b) of Section 36 of the Central Excise Act, 1944, which contains definition of the term “High Court” in relation to Union Territory of Daman & Diu and Dadra & Nagar Haveli, the jurisdiction would be of High Court of Bombay. In that view of the matter, this Tax Appeal is not maintainable before the Gujarat High Court and Gujarat High Court does not have any territorial jurisdiction over the matters decided with regard to Union Territory of Daman & Diu and Dadra & Nagar Haveli irrespective of the fact that the Tribunal is situated at Gujarat. This Tax Appeal is dismissed for want of territorial jurisdiction with a liberty to the appellant to seek his remedy in appropriate forum. The Gujarat High Court dismissed a Tax Appeal due to lack of territorial jurisdiction over matters related to the Union Territory of Daman & Diu and Dadra & Nagar Haveli, as per the Central Excise Act, 1944. Appellant advised to seek remedy in the appropriate forum.