R. Babu vs. The Principal Director General Of GST Intelligence

Original PDF →
WP(MD)/26529/2024HC MadrasGSTCNR HCMD01113558202430 March 2026Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR JUSTICE N. SATHISH KUMAR6 pages

No AI summary yet for this judgment.

Before: and

[Order of the Court was made by The Hon'ble CHIEF JUSTICE] No one appears for the petitioner.

2.

The present writ petition under Article 226 of the Constitution of India, which is styled as Public Interest Litigation, seeks issuance of a Mandamus, directing respondent Nos.1 to 6 to take action on the 8th respondent for tax evasion of more than Rs.50 Crores by showing 40 shell companies situated at Karur, by issuing invoices fraudulent input tax credit and to recover the same from the 8th respondent on the basis of the complaint dated 02.08.2024. 3. Learned Senior Standing Counsel appearing for respondent Nos.1 to 6 has vehemently opposed the prayer and submitted that the writ petition is not maintainable, in view of the fact that personal relief has been claimed by the petitioner against his own brother who is respondent No.8. _________ https://www.mhc.tn.gov.in/judis

4.

To ventilate personal grievance against his brother, this Court cannot be used by the petitioner as a platform. Therefore, the Writ Petition is not maintainable and the same is dismissed as not maintainable. No costs. [SUSHRUT ARVIND DHARMADHIKARI, C.J.] [N.SATHISH KUMAR, J.] 30.03.2026 NCC : Yes / No Index : Yes / No bala To:

1.

The Principal Director General of GST Intelligence, O/o. The Directorate of Principal DGGI (Headquarters) 1st and 2nd Floor, Wing No.6, West Block, 08, RK Puram, New Delhi - 110066. 2. The Director General of GST Intelligence, O/o The Directorate of DGGI (Headquarters) 239, C Block, Sector 5, Ramakrishnapuram, New Delhi - 110022. 3. The Director General of GST Intelligence, South Zone Unit, O/o the Directorate of DGGI, 2nd Floor, B Wing, Rajaji Bhavan, Besant Nagar, Chennai - 600 090. _________ https://www.mhc.tn.gov.in/judis

4.

The Director General of GST Intelligence, Principal of Additional Director General, O/o the Directorate of DGGI, No.16, Greams Road, BSNL Building, Tower II, 5th & 8th Floor, Chennai-600 006. 5. The Director General of GST Intelligence, Zonal Unit, No.155/1, Lakshmanan Street, Behind Ukkadam Bus stand, Ukkadam, Coimbatore 641 001. 6. The Commissioner of GST Central Excise, No.1, Williams Road, Head Post Office, Trichy - 620 001. 7. The Joint Commissioner of GST(Enforcement), Commercial Tax Department, Erode Outer Ring Road, 46, Pudur, Erode - 638 115. _________ https://www.mhc.tn.gov.in/judis THE HON'BLE CHIEF JUSTICE and N.SATHISH KUMAR

, J.

bala

30.03.

2026 _________ https://www.mhc.tn.gov.in/judis

Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.