GLIMPSE OF A LATEST VERDICT* *St. Thomas Mount Cum Pallavaram Cantonment Board Vs. The Additional Director, Government of India, Directorate General of GST Intelligence & 3 Ors.* W.A. No. 2524 of 2022 Dated: 21.11.2022

*GLIMPSE OF A LATEST VERDICT*

*St. Thomas Mount Cum Pallavaram Cantonment Board Vs. The Additional Director, Government of India, Directorate General of GST Intelligence & 3 Ors.*
W.A. No. 2524 of 2022
Dated: 21.11.2022

*HON’BLE MR. JUSTICE S. VAIDYANATHAN & THE HON’BLE MR. JUSTICE C. SARAVANAN* allowed the Writ Appeal in the matter relating to *“Directorate General of Goods and Services Tax Intelligence – Investigation – Place of Investigation – Jurisdiction”*, and further observed and held as follows:

i) Case of the Appellant/Petitioner that the Appellant and all its properties are located only in Chennai. Summons was issued by the Madurai Regional Unit, Directorate General of GST Intelligence. Therefore, there was no territorial nexus between the Appellant and the Respondent officers at Madurai and Coimbatore.

ii) Respondents submit that issue is covered by the order of this Court dated 17.06.2022 in W.P. No. 12583 of 2020 _[M/s. Reddington (India) Pvt. Limited V. The Additional Director General, Directorate General of Goods and Services Tax Intelligence, Chennai Zonal Unit],_ and that the Respondents are competent to summon the Appellant/Petitioner

iii) Held that, though the officer from the Intelligence Department are competent to investigate, the officer would be competent to investigate would be the officer stationed at Chennai within whose jurisdiction the appellant is located. Therefore, writ appeal allowed and direct Respondents to depute an officer in Chennai to investigate.