Vivek Narsaria (Prop: Manish Trading) Vs State of Jharkhand
Date: January 14, 2024
Subject Matter
DGGI and State GST authorities enjoy equal standing in initiating and concluding investigations
Summary
The case law involves a petitioner, the proprietor of M/s. Manish Trading Company, facing proceedings initiated by multiple tax authorities including the State Goods & Services Tax Department, Central Goods & Services Tax, and Directorate Gen…
FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT The instant application has been preferred by the petitioner for the following reliefs:- (a) For issuance of an appropriate writ, order or direction, holding and declaring that in terms of Section 6 of the Central Goods and Services Tax Act, 2017 read with Section 6 of the Jharkhand State Goods and Services Tax Act, 2017 as…