Court Confirms Multi-State GST Offenses Fall Under Central Jurisdiction, Validating Summons u/s 132 of CGST Act 2017.

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....Jurisdiction - Central GST authority or State GST authority - Validity of investigation initiated by the respondents and the summons issued in connection with the said investigation - Section 6(2)(1)(b) - Since the offences reflected from the transactions were made in more than one State, the respondents had all the powers for initiating a proceeding under the provisions of Section 132 of the CGST Act, 2017. - HC....