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THOMAS MOUNT CUM PALLAVARAM CANTONMENT BOARD & OTHERS vs. THE ADDITIONAL DIRECTOR & OTHERS
(Madras High Court)

Hon'ble Judges:

S. VAIDYANATHAN
C. SARAVANAN
Pet. Counsel
Joseph Prabakar
Res. Counsel
V. Sundareswaran

Petitioner / Applicant

THOMAS MOUNT CUM PALLAVARAM CANTONMENT BOARD & OTHERS
Respondent THE ADDITIONAL DIRECTOR & OTHERS
Court Madras High Court
State

Tamilnadu

Date Nov 21, 2022
Order No.

W.A. No. 2524 of 2022

Citation

2022(11) TAXREPLY 6659
Original Order
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ORDER

JUDGMENT The present writ appeal has been preferred as against the order dated 10.08.2022 in W.P. No. 28468 of 2021. 2. In the said writ petition, the appellant/writ petitioner, who was issued with summons dated 16.06.2022 by the Directorate General of Goods and Services Tax Intelligence, Madurai Regional Unit, had sought a mandamus forbearing the respondents therein from proceeding with the investigation with regard to Goods and Services Tax under the provisions of Central Goods and Service Tax Act, 2017 . It is the specific case of the appellant/writ petitioner both before the learned Single Judge and also before us, that the appellant is located in ChennaI and all its properties are also only in Chennai. Therefore, there is no territorial nexus between the appellant and the respondent Officers at Coimbatore or Madurai. 3. Learned Standing counsel for the respondent would submit that the order passed by the learned Single Judge is well-reasoned and does not call for an....

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