2018 (12) TMI 1354

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....J.B. Mishra for Respondent Nos. 2 & 3   P.C.: 1. This petition under Article 226 of the Constitution of India seeks to challenge an enquiry initiated by respondent No. 2 - The Superintendent of CGST & Central Excise (AE) Mumbai. This by issuing summons to him dated 28.9.2018 under Section 14 of the Central Excise Act, 1944 and Section 70 of the Central Goods & Services Tax Act, 2017. 2. Th....

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....ai. Thus, having taken registration, he is subject to the jurisdiction of Mumbai authorities in respect of the business which he has carried out within jurisdiction of the authority. It is the case of the petitioner that primarily his business is at Jaipur. This, however, would not determine the issue of whether or not respondent No. 2 has jurisdiction. This is more particularly so as Section 25 o....