https://www.taxtmi.com/caselaws?id=438832 The Gujarat HC dismissed a petition challenging the territorial jurisdiction of state authorities to conduct search proceedings in Special Economic Zones. The petitioners argued SEZ constitutes foreign territory beyond state authority jurisdiction. The court held that under Section 22 of SEZ Act and Section 6 of GGST Act, Central Government has authorized officers to conduct searches in SEZ without prior approval. The court found petitioners registered under IGST Act, making them subject to investigation. The petition was dismissed with costs for attempting to delay legal proceedings and abuse of process. en-us Tue, 06 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438832 The Gujarat HC dismissed a petition challenging the territorial jurisdiction of state authorities to conduct search proceedings in Special Economic Zones. The petitioners argued SEZ constitutes foreign territory beyond state authority jurisdiction. The court held that under Section 22 of SEZ Act and Section 6 of GGST Act, Central Government has authorized officers to conduct searches in SEZ without prior approval. The court found petitioners registered under IGST Act, making them subject to investigation. The petition was dismissed with costs for attempting to delay legal proceedings and abuse of process. Case-Laws GST Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438832