M/S Hardwyn INDIA Limited vs. Directorate General Of GST Intelligence , Gurugram Zonal Unit

Facts

The writ petitioner, M/s Hardwyn India Limited, filed a writ petition before the Delhi High Court. The investigation leading to the dispute was undertaken by the Directorate General of Goods & Services Tax Intelligence, Gurugram Zonal Unit. The petitioner alleged that a deposit was made under duress and protest with this respondent. The petitioner's unit is located in New Delhi. The respondent is the Directorate General of GST Intelligence, Gurugram Zonal Unit.

Held

The Court held that the mere existence of the writ petitioner's unit in New Delhi does not constitute a material part of the cause of action. The investigation was undertaken by the Directorate General of GST Intelligence, Gurugram Zonal Unit, and the deposit was also made with this respondent. Therefore, the Delhi High Court lacks territorial jurisdiction to entertain the writ petition. The Court dismissed the writ petition with liberty reserved to the writ petitioner to approach the jurisdictional High Court, if so advised. The specific jurisdictional High Court was not identified in the order.

Key Issues

1. Whether the Delhi High Court has territorial jurisdiction to entertain the writ petition, considering that the investigation and deposit were made with the Directorate General of GST Intelligence, Gurugram Zonal Unit, and the petitioner's only connection to Delhi is the existence of a unit there? (Question of law) Petitioner's contention: The petitioner argued that the existence of its unit in New Delhi constitutes a material part of the cause of action, thereby conferring territorial jurisdiction on the Delhi High Court. (No specific authorities or precedents were mentioned in the judgment for the petitioner's argument). Respondent's contention: The respondent, through its absence, did not present any arguments. However, the Court's reasoning implies that the respondent's position would be that the Delhi High Court lacks jurisdiction.