Mytrah Energy INDIA Private Limited vs. Union Of INDIA

WP/6739/2024HC TelanganaGSTCNR HBHC01013062202414 March 2024Bench: P.SAM KOSHY,N.TUKARAMJI4 pages

AI SummaryRemanded

Facts

The petitioner, Mytrah Energy India Private Limited, filed a writ petition before the High Court for the State of Telangana challenging a summons dated February 26, 2024, issued by the Superintendent, Directorate General of GST Intelligence (DGGI), Mumbai. The petitioner sought to quash the summons as illegal, arbitrary, unconstitutional, and in violation of natural justice. The summons was issued to the petitioner's establishment located in Pune, Maharashtra. The DGGI office that issued the summons is located in Mumbai, Maharashtra. Both the petitioner's establishment and the issuing authority were situated within the State of Maharashtra.

Held

The Court held that the High Court for the State of Telangana does not have the territorial jurisdiction to entertain the writ petition. The summons was issued by the Superintendent of DGGI, Mumbai, to the petitioner's establishment in Pune, Maharashtra. Since both the issuing authority and the establishment are located within the State of Maharashtra, the jurisdiction to challenge the summons lies with the High Court of Maharashtra, which has territorial jurisdiction over Pune and Mumbai. Therefore, the writ petition filed in the Telangana High Court was dismissed on the grounds of lack of territorial jurisdiction. The Court reserved the right of the petitioner to avail appropriate remedies under law.

Key Issues

1. Whether the High Court for the State of Telangana has the territorial jurisdiction to entertain a writ petition challenging a summons issued by an authority located in Maharashtra to an establishment also located in Maharashtra. Petitioner's Argument: The petitioner argued that the summons was illegal, arbitrary, unconstitutional, and violated principles of natural justice, implying a challenge on merits. However, the judgment does not record specific arguments made by the petitioner regarding territorial jurisdiction. Revenue's Argument: The respondents, including the Union of India and the Superintendent of DGGI, did not explicitly record arguments in the judgment regarding territorial jurisdiction. However, the Court's reasoning implicitly addresses the revenue's position by upholding the lack of jurisdiction.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

\ HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) THURSDAY, THE FOURTEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITIO NNO :6739 OF 2O24 [ 337s 1 .....PETITIONER MvtrahEnergylndiaPrivateLimited,HavingRegisteredofficeatS00l'Q-City' i,'fi;;iia.m;il;, caCrrioowri. Hyt"rrGa, Teta-nsani - 500032. Represented through ;i;iii;;i;"J;piJsentative, Mir. v. Stini,"sa RZo' S/o' Mr' V' Vishwanadha Rao. Between: AND 1. Union of lndia, Through Secretary, Ministry of Finance, Department of Revenue, New Delhi - 1 10001 . 2. State of Telangana, Represented by Principal Secretary, Finance Secretariat Building, Hyderabad 3. Superintendent, Directorate General of GST lntelligence, 1s Floor, NTC - iil;, N-M. Road, Ballard Estate, Mumbai, Maharashtra - 400 001' 4. Goods and Services Tax Council, Sth Floor, Tower ll, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi-1 10 001' 5. The central Board of lndirect Taxes and customs,, North Block, Depaftment - oi nevenre, Ministry of Finance, Government of lndia, l'lew Delhi - 110001' 6. Directorate General of GST lntelligence (DGGI) HqRS,.1"t and-2d Floor' - Wing-Number06, West Block, 08-RK Puiam, New Dethi - 't 1006$' 7. Tax Research unit, North Block, Department of Revenue; Ministry of Finance, Government of lndia, New Delhi - 1 10001 ' .....RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith' the High Court may be pleased to issue an appropriate writ, order, or direction more particularly' i A writ of Mandamus or any other order or direction to quash and set aside the lmpugnedSummonsdated26.02.2024isst]edtothePetitioneraSillegal, arbitrary, unconstitutional and in violation of the principles of natural lustice and 2 a * 4. Having perused the record and having considered the contentions, it would clearly reflect that the summons to the petitioner's establishment has been issued at the office situated at Pune, Maharashtra and the ofhce of respondent No.3, who has issued the summons, is situated at Mumbai, Maharashtra. As both the addresses, at which the summons has been issued and the authorit5r who has issued the summons being located in the State of Maharashtra itself, we are of the considered opinion that the jurisdiction for challenging the impugned summons dated 26.O2.2024 would not lie with the High Court for the State of Telangana, but would be before the High Court which has the territorial jurisdiction over Pune as well as Mumbai. 5. In view thereof, the present Writ Petition is disposed of reserving the right of the petitioner to avail appropriate remedies available to them under law. No order as to costs. Consequentiy, miscellaneous petitions pending, if any, shall stand closed. SD/-A.V.S. PRASAD //TRUE COPY// ASSISTANT REGIST To SECTIO OFFICER 1. The Secreta ilOrOAt.,- of tndia, Ministry of Finance, Department of Revenue, New Delhi - 2. The Princi Hydera paI Secretary, Finance Secretariat Building, State of Telangana at bad 3. The Superintendent Directorate General of GST tnteiligence, 1 "t Floor, NTC House, N.M. Road, Ballard Estate, Mumbai, Maharash tra - 400 001. €o-fC,- cl \ SA BS I l" t I I III \ HIGH COURT DATED:14103t2024

WP.No.6739 of 2024 DISPOSING OF THE W.P WITHOUT COSTS. a ,I Ir 1 0 ilAB 2024 t t B o oo spatcHEO {+ (.( zo i 'tHE s14 14: @'{e *- I

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