TaxTMI 
TaxTMI 
2021 (3) TMI 205
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....T OF APPROPRIATE TERRITORIAL JURISDICTION MOST RESPECTFULLY SHOWETH - 1. As per the Application dated 12.01.2021 filed by the Department seeking Judicial Custody of the Applicant: 1.1 All alleged Firms/ Companies are 'Registered' under the CGST Act, 2017 at 'Delhi' and not within the Territorial jurisdiction of this Hon'ble Court. Proof of Registration of all Firms/ Companies at Delhi is annexed herewith as Annexure-1. 1.2 The Remand of the Applicant was not obtained by the Department from this Hon'ble Court on the basis of any allegation based on any Firm/ Company Registered within the Territorial Jurisdiction of this Hon'ble Court. 1.3 Therefore, admittedly, the alleged Firms/ Companies have NOT 'Issued' NOR 'Received' any alleged invoices within the Territorial Jurisdiction of this Hon'ble Court. 1.4 Rather all the alleged Invoices have been allegedly 'Issued' or 'Received' at Delhi. Hence, no offence is stated to have been committed within the Territorial Jurisdiction of this Hon'ble Court. 1.5 It is therefore clear that this Hon'ble Court lacks the Territorial Jurisdiction in the present case and....
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....s 179 Cr.P.C was filed before the L.D S.C.J.M, Meerut and vide Order dated 08.12.2020 (Annexure-4) the Remand of the Accused/ Applicant therein was Transited to Ld.C.M.M, New Delhi. 4. Therefore, no prejudice will be caused to the Department in case the present Application is allowed, rather, it is submitted that, since the Court of Appropriate Territorial Jurisdiction u/s 179 Cr.P.C is that of Ld. C.M.M, New Delhi, the Remand of the Applicant is to be Transited to Delhi. PRAYER Therefore, in light of the facts and circumstances mentioned hereinabove, it is most respectfully prayed before this Hon'ble Court that it may be pleased to: I. Transit the Remand of the Applicant to the Court of Ld. C.M.M, New Delhi, which is the Court of appropriate Territorial Jurisdiction; II. Issue appropriate Release Warrant's in the name of the Accused with the Direction to the Respondent/ DGGI to produce the Applicant before the Court of Ld. C.M.M, New Delhi, which is the Court of appropriate Territorial Jurisdiction; III. Pass any further order(s) as this Hon'ble Court may deem fit and proper. Annexure 1 Division - NARELA Range RANGE - 36 Principal Place of Busines....
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.... GSTIN/UIN of the Taxpayer Enter GSTIN/UIN of the Taxpayer SEARCH Search Result based on GSTIN/UIN: 07BVWPS3826C2Z4 Legal Name of Business SHASHI SHEKHAR SRIWASTAVA Trade Name SHRI GANESH ENTERPRISES Effective Date of registration 15/11/2017 Constitution of Business Proprietorship GSTIN / UIN Status Cancelled on application of Taxpayer (Effective from 01/03/2019) Taxpayer Type Regular Administrative Office (JURISDICTION - STATE) State - Delhi Zone - Zone 9 Ward - Ward 101 Other Office (JURISDICTION - CENTER) Commisionerate - DELHI SOUTH Division - VASANT KUNJ Range RANGE - 66 Principal Place of Business HOUSE NO. 124, NEAR SOAP FACTORY, VPO RAJOKARI, South West Delhi, Delhi, 110038 Nature of Business Activities 1. Retail Business2. Wholesale Business Dealing In Goods and Services Goods Services HSN Description HSN Description 1104 CEREAL GRAINS OTHERWISE WORKED (FOR EXAMPLE, HULLED, ROLLED, FLAKED, PEARLED, 1104 SLICED, OR KIBBLED), EXCEPT RICE OF HEADING 1006; GERM OF CEREALS, WHOLE, ROLLED, FLAKED OR GROUND 1101 WHEAT OR MESLIN FLOUR 1005 MAIZE (CORN) 2302 BRAN, SHARPS AND OTHER ....
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....r Office (JURISDICTION - CENTER) Commisionerate - DELHI NORTH Division NARELA Range RANGE - 38 Principal Place of Business PLOT NO. B 369/4C, GROUND FLOOR, OPP METRO PILLAR NO. 689, UTTAM NAGAR, NEW DELHI, New Delhi, Delhi, 110059 Nature of Business Activities 1. Retail Business2. Wholesale Business Dealing In Goods and Services Goods Services HSN Description HSN Description 3901 POLYMERS OF ETHYLENE, IN PRIMARY FORMS 3902 POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS 3907 POLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS, IN PRIMARY FORMS; POLYCARBONATES, ALKYD RESINS, POLYALLYLESTERS AND OTHER POLYESTERS, IN PRIMARY FORMS 3915 WASTE, PARINGS AND SCRAP, OF PLASTICS HSN: Harmonized System of Nomenclature of Goods and Services SHOW FILING TABLE About GST GST Council Structure GST History Website Policies Website Policy Terms and Conditions Hyperlink Policy Disclaimer Goods and Services Tax Home Search Taxpayer > Search by GSTIN/UIN Search Taxpayer GSTIN/UIN of the Taxpayer* Enter GSTIN/UIN of the Taxpayer SEARCH Search Result based on GSTIN/UIN: 07GHZPK3172B1Z....