Madras High CourtWP(MD)/26529/2024dismissed

R. Babu v. The Principal Director General Of Gst Intelligence

2026-03-30Honourable The Chief Justice,Honourable Mr Justice N. Sathish Kumar6 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 30.03.2026

CORAM:

THE HONOURABLE MR.SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE and THE HONOURABLE MR.JUSTICE N.SATHISH KUMAR R.Babu ... Petitioner -vs1. 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, 2nd Floor, B Wing, Rajaji Bhavan, Besant Nagar, Chennai - 600 090.

4. The Director General of GST Intelligence, Principal of Additional Director General, 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.

8. R.Prabhu ... Respondents PRAYER: Petition filed under Article 226 of the Constitution of India, to issue a writ of Mandamus, directing the 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.

For Petitioner : No appearance For R1 to R6 : Mr.R.Gowrishankar, Senior Standing Counsel

O R D E R

[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.

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.