RHC Global Exports Private Limited Vs Union of India
Date: June 5, 2023
Subject Matter
GST department can initiate proceedings against a unit situated in the SEZ as they have jurisdiction over the unit
Summary
The case discusses the functioning of Special Economic Zones (SEZs) in India, which have more liberal economic laws than the rest of the country to encourage investment and create employment. SEZs are treated as foreign territory for tax purposes, wi…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. By way of these petitions, respective petitioners have assailed basically the action of respondent Nos.4, 5 and 6 who initiated proceedings under Section 67 read with Section 70(1) of GGST Act, 2017 and CGST Act, 2017 and sought consequential reliefs. Since common question of law and facts have arisen, learned advocates have requested to dea…