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of <h1>Jurisdiction established in Chennai for High Court case. Petitioner to receive documents, file objections.</h1> <h3>Suresh Steels Versus Sales Tax Officer, III Circle, Palakkad, Kerala and another</h3> Suresh Steels Versus Sales Tax Officer, III Circle, Palakkad, Kerala and another - [2010] 33 VST 136 (Mad) In the High Court of Madras, the petitioner, a dealer in stainless steel utensils, is registered under the Tamil Nadu General Sales Tax Act, 1959 and the Central Sales Tax Act, 1956. The petitioner made sales of stainless steel utensils and direct inter-state sales to buyers outside Tamil Nadu. The first respondent issued a notice under the Kerala General Sales Tax Act, 1963, alleging that the petitioner sent consignments with bogus consignee details. The petitioner requested copies of records supporting the notice but was not provided. The first respondent argued that the writ petition was not maintainable and the court lacked jurisdiction. However, the court disagreed, stating the petitioner's location in Chennai gave it jurisdiction. The court directed the first respondent to provide the petitioner with relevant documents within four weeks, allowing the petitioner to file objections within four weeks thereafter. The court disposed of the writ petition with these directions and no costs were awarded.
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