Jurisdiction issue — Investigation ––– The appeal has been preferred against the order dated 10.08.2022. The appellant had sought a mandamus forbearing the respondents from proceeding with the investigation on the ground that the appellant is located in Chennai. The court observed that though the officer from the Intelligence Department of DGGI is competent to investigate into the affairs of the appellant, the officer, who would be competent to investigate would be the officer, who is stationed in Chennai within whose jurisdiction the appellant is located.

Held that:- The Hon’ble High Court directed the respondents to depute an officer in Chennai to investigate into the affairs of the appellant and issue summons as to whether there is any evasion of tax under the provisions of Act.