Anil Kumar Ojha v. The Director General Of Gst And Intelligence,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 03.11.2022

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.29054 of 2022 Mr.Anil Kumar Ojha

...Petitioner

Vs.

1.The Director General of GST & Intelligence, Directorate of GST Intelligence (Headquarters), New Delhi.

2.The Principal & Additional Director General of GST & Intelligence, Chennai Zonal Unit, Tower II, BSNL Building, 5th and 8th Floor, No.16, Greams Road, Thousand Lights, Chennai-07.

...Respondents

Prayer: Writ Petitions filed under Article 226 of the Constitution of India, to issue a Writ of mandamus directing the 2nd respondent to consider the complaint dated 15.07.2022 and to conduct inquiry and pass orders in the same within a time frame as may be fixed by this Court. For Petitioner : Mrs.C.Jayachithra

ORDER

The petitioner seeks a mandamus for a direction to the 2nd respondent to consider complaint dated 15.07.2022, to conduct an enquiry and pass orders within a fixed time frame.

2. Mandamus as sought for cannot be issued in the facts and circumstances of the present case as there is no enabling provision either under the Central or the State Goods and Services Tax enactments for the same. Learned counsel for the petitioner is also unable to point to any such provision whereunder the authorities of the Goods and Services Tax Department may be directed to consider a complaint.

3. In such circumstances, this Court rejects the prayer of the petitioner and dismisses this writ petition in limine. No costs. 03.11.2022 ska Index : Yes/No Speaking Order/Non speaking Order

To 1.The Director General of GST & Intelligence, Directorate of GST Intelligence (Headquarters), New Delhi.

2.The Principal & Additional Director General of GST & Intelligence, Chennai Zonal Unit, Tower II, BSNL Building, 5th and 8th Floor, No.16, Greams Road, Thousand Lights, Chennai-07.

DR.ANITA SUMANTH,J.

ska W.P.No.29054 of 2022 03.11.2022