2022 (12) TMI 408

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..... ainst the assessee at different locations - Seeking forbearance from proceeding with the investigation with regard to Goods and Services Tax under the provisions of Central Goods and Service Tax Act, 2017 - territorial nexus between the appellant and the respondent Officers at Coimbatore or Madurai - HELD THAT:- Though the officer from the Intelligence Department of Directorate General of Goods a .....

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..... sent 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 .....

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..... Pvt. Limited V. The Additional Director General, Directorate General of Goods and Services Tax Intelligence, Chennai Zonal Unit ) rendered by one of us (CSNJ). Therefore, the learned Standing Counsel for the respondents would submit that respondents 1 2 in this writ appeal, who are also respondents 1 and 2 in the writ petition, are competent to summon the appellant/writ petitioner. 4. We h .....

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