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THOMAS MOUNT CUM PALLAVARAM CANTONMENT BOARD AND OTHERS vs. THE ADDITIONAL DIRECTOR GOVERNMENT OF INDIA AND OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
Joseph Prabakar
Res. Counsel
V.sundareswaran

Petitioner / Applicant

THOMAS MOUNT CUM PALLAVARAM CANTONMENT BOARD AND OTHERS
Respondent THE ADDITIONAL DIRECTOR GOVERNMENT OF INDIA AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Aug 10, 2022
Order No.

W.P.No.28468 & 28080 of 2021 And WMP.No.29643 & 29647 of 2021

Citation

2022(8) TAXREPLY 6254
Original Order
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ORDER

For the reasons stated in affidavit filed in support of WMP.No.15464 of 2022, the same is ordered. WP.No.28080 of 2021 is listed today under a special list and a common order is being passed. 2. In W.P.No.28468 of 2021, the petitioner seeks a mandamus forbearing the respondents from proceeding with the investigation with regard to Good and Services Tax under the provisions of the Central Goods and Service Tax Act, 2017. No legal infirmity is made out as far as the investigation is concerned. That apart, the assumption of jurisdiction by the respondent is also not in question. 3. However, the case of the petitioner is that it is registered in Madras and hence there is inconvenience in appearing before R1 and R2 officers, who are situated at Coimbatore and Madurai respectively. Since there is no challenge to the assumption of jurisdiction, the Court is not inclined to state anything further on the question of appropriate officer to conduct the proceedings. 4. However, the ....

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