https://www.taxtmi.com/caselaws?id=431291 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. en-us Mon, 21 Nov 2022 00:00:00 +0530 Fri, 11 Apr 2025 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431291 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. Case-Laws GST Mon, 21 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431291