ABRAHAM KAYA TECHI Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. AK Jain, the learned counsel appearing on behalf of the petitioner. Mr. SC Keyal, the learned counsel appears on behalf of the respondent Nos.1 and 2.

(2.) The petitioner herein has assailed the order dtd. 25/11/2022 passed by the respondent No.2 primarily on two grounds: First, that the impugned order dt. 25/11/2022 is in violation to the principles of natural justice, inasmuch as , prior to passing of the said impugned order, the petitioner was not issued the show cause notice. The second ground which has been taken is that the respondent No.2 does not have the jurisdiction in view of the fact that the petitioner or his proprietorship concern do not come within the jurisdiction of the Commissionerate of Dibrugarh, as no taxable event had taken place within the said Commissionerate.

(3.) For appreciating the said submissions, this Court finds it relevant to take note of the brief facts which led to the filing of the instant writ petition. The petitioner herein is the proprietor of a firm in the name and style of 'M/s. M.T Enterprise'. The petitioner and his firm is registered under the Central Goods and Service Tax Act, 2017 (for short, the 'CGST Act') and the Principal place of business is Techi Building, Model Village, Naharlagun, Papum Pare, Arunachal Pradesh: 791110. The petitioner has also been allotted a GST No. bearing 12AIYPT2833LIZM. As per the said registration certificate, the petitioner's proprietorship firm namely, M/s. M.T. Enterprise do not have any additional place of business in the State of Arunachal Pradesh. It is also seen from Annexure-1 to the writ petition which is a Form 26AS that the petitioner's PAN number is AIYPT2833L and the address mentioned therein is E-I Pang, Sagalee, Pampum Pare district, Sagalee, Arunachal Pradesh 791112. The records further show that the jurisdictional office under the CGST Act, 2017 in respect of the petitioner and his firm is the office of the Commissionerate CGST and Customs, Sector -A Naharlagun 791110.