2023 (7) TMI 530

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....& JITENDRA S. JAIN, JJ. For the Petitioner : Mr. Sandeep Chicana and Suhana Manjesh i/b. Ms. Devyani Kulkarni. For the State : Mr. Himanshu Takke, AGP with Mr. Hemant Haryan, AGP. For the Respondent : Mr. Jitendra Mishra for Respondent No.2 in WP 749/21 and for Respondent Nos. 1, 3 & 4 in WP 4052/22. P.C.: 1. We have heard Mr. Chicana, learned counsel for the petitioner, Mr. Takke, ....

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....pport of this submission the decision of this Court in Writ Petition No. 2031 of 2018 the case of (Dharmendra M. Jani Vs. The Union of India & Ors.) and in Writ Petition No. 639 of 2020 (A.T.E. Enterprises Pvt. Ltd. Vs. The Union of India & Ors.), is relied upon on behalf of the Petitioners. 3. Insofar as Writ Petition No. 4052 of 2022 is concerned, similar issue is stated involved. ....

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.... it would be the Central authorities under the IGST Act who would have jurisdiction in regard to any transaction in respect of export of service. 4. In the present case, it has so happened that the petitioner on the impugned action as taken by the State Government was required to deposit tax on the export transaction in question with the authorities under the CGST Act and/or the MGST Act. The p....

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.... be required to be transferred to the Central Government. Thus as fairly submitted at the Bar, the amount would now required to be transferred to the Assistant Commissioner of Central Tax having his address at Division VI, Mumbai (East) Commissionerate 10th Floor, Near Lotus Info Centre, Near Parel Station (East), Mumbai - 400 012. Let the tax as deposited by the petitioner along with the statutor....