Territorial jurisdiction in GST investigations requires summons to be issued by the officer having jurisdiction over the taxpayer.

GST investigative steps and summons must be issued by the officer having territorial jurisdiction over the person being investigated. Where the appellant was located in Chennai and its properties were also situated there, the Madras HC held that officers stationed outside Chennai lacked the required territorial nexus to conduct the investigation and issue summons. Although the intelligence department officer was competent to investigate the appellant's affairs, the competent officer for those steps had to be the officer within Chennai jurisdiction. The absence of territorial jurisdiction for officers at Coimbatore or Madurai was decisive, so the issue was resolved in favour of the appellant.

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Issues: Whether the GST intelligence officer stationed outside Chennai had jurisdiction to investigate the appellant and issue summons.

Analysis: The appellant was located in Chennai and its properties were also situated there. The Court held that while the intelligence department officer was competent to investigate the appellant's affairs, the officer competent to conduct the investigation and issue summons had to be the officer stationed in Chennai, within whose jurisdiction the appellant fell. The absence of territorial nexus with the officers at Coimbatore or Madurai was decisive.

Conclusion: The issue was answered in favour of the appellant and against the respondents.

Ratio Decidendi: Investigative steps and summons in GST matters must be undertaken by the officer having territorial jurisdiction over the person investigated.

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