https://www.taxtmi.com/caselaws?id=387071 A policy-based relocation of the Chief Commissioner's office from Shillong to Guwahati was upheld because the Court found the administrative decision consistent with the GST-related reorganisation of tax formations and supported by efficiency, accessibility, connectivity, and public convenience. Applying the limited scope of judicial review, it held that interference was warranted only if the action was illegal, irrational, arbitrary, or procedurally improper, and found no such infirmity. The writ petition was dismissed, though the Court protected affected staff by directing that they be given an option to move to Guwahati or be accommodated in other offices in Shillong to avoid forced displacement. en-us Fri, 19 Jul 2019 00:00:00 +0530 Wed, 12 Mar 2025 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387071 A policy-based relocation of the Chief Commissioner's office from Shillong to Guwahati was upheld because the Court found the administrative decision consistent with the GST-related reorganisation of tax formations and supported by efficiency, accessibility, connectivity, and public convenience. Applying the limited scope of judicial review, it held that interference was warranted only if the action was illegal, irrational, arbitrary, or procedurally improper, and found no such infirmity. The writ petition was dismissed, though the Court protected affected staff by directing that they be given an option to move to Guwahati or be accommodated in other offices in Shillong to avoid forced displacement. Case-Laws GST Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387071