2026 (7) TMI 825

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....y, Mr. S. Ojha, Mr. Piyush Khatian. For the State: Ms. Manju Agarwal, Sr. Adv. Mr. Bijitesh Mukherjee Ms. Manasi Mukherjee. 1. The affidavit-of-service filed in Court today is taken on record. 2. Challenging the show-cause notice issued by the respondent No. 1 in his capacity as Joint Commissioner State Tax Bureau of Investigation for the tax period of October 2022 to March, 2023 on the g....

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....urisdiction of the officers posted in the bureau of investigation and has been issued in exercise of powers conferred by sub-section 2 of Section 4 of the said Act. According to him, Clauses 2 and 3 of the said notification deals with the territorial jurisdiction of the particular officers while Clauses 4 and 5 thereof deals with the extent of jurisdiction exercisable by such officers. To morefull....

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....estigation including ITC Investigation the officers posted in any Headquarters or Zonal Offices of units of Bureau of Investigation shall have jurisdiction all over State of West Bengal in connection with or incidental to investigation relating to taxpayer or person having principle place of business under the territorial jurisdiction of respective Headquarters or Zonal Offices, as the case may be....

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....orcement and Ors. (WPO 819 of 2024) has entertained the writ petition. Accordingly, he pays for interference by this Court. 5. Ms. Agarwal, learned sr. advocate, appears on behalf of the State. She would submit that an opportunity should be afforded to the respondents to file an opposition. At the same time, it is also her submission that since a show-cause has been issued, the proceedings shou....