Kumar Sanker vs. Senior Intelligence Officer
Held
The High Court closed the writ petition, directing the petitioner to fully cooperate with the GST investigation, provide documents in his possession, and facilitate obtaining documents from Etihad Airways headquarters as and when required.
Facts
The petitioner, an individual associated with Etihad Airways, challenged a DGGI notice, disputing jurisdiction over transactions outside India and seeking to avoid personal appearance in an ongoing GST investigation concerning alleged violations by the airline.
Key Issues
Whether Indian GST authorities have jurisdiction over transactions outside India involving an international airline, and the extent of cooperation required from an individual in such an investigation.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 24TH DAY OF MAY 2024 / 3RD JYAISHTA, 1946 WP(C) NO. 5331 OF 2024 PETITIONER/S:
KUMAR SANKER, AGED 42 YEARS S 338 INTERNATIONAL TERMINAL 3, COCHIN INTERNATIONAL AIRPORAT, KOCHI, PIN - 683111
BY ADVS. G.MINI(1748) A.KUMAR (SR.) P.J.ANILKUMAR P.S.SREE PRASAD
RESPONDENT/S:
SENIOR INTELLIGENCE OFFICER, DIRECTOR GENERAL OF GST INTELLIGENCE, 5TH FLOOR, ARROW CORPORATE TOWER, PLOT NO.06, SEEMANT VIHAR,SECTION-14, KAUSHAMBI, NEAR HOTEL BLUESTONE, GHAZIABAD, UTTARPRADESH, PIN - 201012 OTHER PRESENT:
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 5331/2024
-2-
J U D G M E N T The present writ petition has been filed with the following prayers:
“1. Issue a writ of certiorari or other appropriate writs directions or order calling for the records leading to P 7 and quash the same
Issue a writ of mandamus or other appropriate writs directions or order declaring that the respondent does not have the Jurisdiction
The judgment continues below.
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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.