GST Update

Desk of CA. Praveen Sharma – 843 Series (CAPS)

Himachal Pradesh High Court in the case of Prime Steel Industries Pvt. Ltd

The petitioner sought a writ of mandamus to quash four summons dated 20.10.2023, 22.12.2023, 29.11.2024, and 11.12.2024, issued by the Directorate General of GST Intelligence (DGGI), Udaipur, claiming they were without jurisdiction under Section 6(2)(b) of the CGST Act, 2017.

During the proceedings, the Government Counsel produced the minutes of a meeting held on 15.09.2025 between officials of DGGI (Udaipur Unit) and the State Taxes & Excise Department, Himachal Pradesh. It was mutually agreed that:

The taxpayer, M/s Prime Steel Industries Pvt. Ltd. (GSTIN 02AAGCA3988E1ZT), falls under the jurisdiction of Barotiwala Circle, BBN District, Himachal Pradesh.

Following the 2024 restructuring, jurisdiction shifted from South Enforcement Zone, Parwanoo to Centre Zone, Una.

The State Department had already initiated investigations for FY 2019-20 to 2024-25 (Case ID AD0201230011273) covering eight suppliers.

Since the investigation was already underway with the State authorities, DGGI would discontinue its probe and transfer all case records to the State Enforcement office for further action.

In light of this development, the summons issued by DGGI were deemed redundant and unenforceable. The petitioner’s grievance was considered resolved, and the High Court disposed of the petition, directing the State authority to proceed as per law to bring the investigation to its logical conclusion.

LINK:CA. Praveen Sharma on Linkedin

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