VISHAL CHAUDHARY v. DIRECTOR, BANGLA FOODS PRIVATE LIMITED
BACKGROUND
The appeal arose from an order concerning alleged non-payment of IGST under reverse charge in respect of OIDAR services received from a supplier located outside India. The First Appellate Authority had dropped the demand, and the Revenue challenged that decision before the Tribunal.
During hearing, both sides pointed out that the matter involved OIDAR services and therefore raised a question regarding the jurisdiction of the State Bench vis-à-vis the Principal Bench.
COURT OBSERVATION
The Tribunal examined Section 109(5) of the CGST Act, which provides for exclusive Principal Bench jurisdiction where the issue involves place of supply, together with the notification issued on 17.09.2025. It noted that Section 14 of the IGST Act specifically deals with OIDAR services.
The Tribunal held that appeals involving OIDAR services fall exclusively within the jurisdiction of the Principal Bench, GSTAT, New Delhi, and that the State Bench therefore had no jurisdiction to entertain the appeal.
FINAL VERDICT
The Registry was directed to transfer the appeal along with the complete record to the Principal Bench, GSTAT, New Delhi, for disposal in accordance with law. The parties were directed to appear before the Registrar of the Principal Bench on 21.08.2026.
Other Case Law
Armour Security (India) Ltd. vs Commissioner, CGST, Delhi East Commissionerate & Anr.
Whether issuance of summons under Section 70 CGST Act amounts to “initiation of proceedings” under Section 6(2)(b) and bars parallel action by another authority.
Facts :The petitioner company received a show cause notice under Section 73 CGST...
Read MoreShamhu Saran Agarwal and Company vs Additional Commissioner Grade-2 & Others
Whether goods can be detained and penalty imposed under Section 129 GST Act on the ground of undervaluation.
Facts :The petitioner challenged penalty order dated 20.12.2020 and appellate or...
Read MoreNominee Works Committee, Kalavalla vs Deputy Assistant Commissioner.
Validity of a GST assessment order in Form DRC-07 passed without the signature of the assessing officer, and condonation of delay where the order was served only by portal upload.
BackgroundThe petitioner is a works contractor who executed works contracts for ...
Read More