Jurisdiction issue — Investigation ––– The petitioner sought a mandamus forbearing the respondents from proceeding with the investigation, on the ground that it is registered in Madras and hence there is inconvenience in appearing before Respondents who are situated at Coimbatore and Madurai respectively. The court observed that 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. The petitioner further sought to quash of SCN dated 23.12.2020 on the ground that the issue therein is covered by a decision of this Court rendered in a batch of matters also involving the very same municipality in Cuddalore Municipality Vs. The Joint Commissioner of GST and Central Excise. The court observed that the issue is only at the stage of SCN and several facts have to be ascertained in regard to the nature of transactions.

Held that:- The Hon’ble High Court granted liberty to the petitioner to make a request before the officer seeking a continuation of the proceedings before the officer at any specific location and, such request, if and when made, shall be considered by the respondents in accordance with law and granted liberty to establish that the above referred decision is applicable to its case to the authority.