For the reasons stated in affidavit filed in support of WMP.No.15464 of 2022, the same is ordered. WP.No.28080 of 2021 is listed today under a special list and a common order is being passed.

2. In W.P.No.28468 of 2021, the petitioner seeks a mandamus forbearing the respondents from proceeding with the investigation with regard to Good and Services Tax under the provisions of the Central Goods and Service Tax Act, 2017. No legal infirmity is made out as far as the investigation is concerned. That apart, the assumption of jurisdiction by the respondent is also not in question.

3. However, the case of the petitioner is that it is registered in Madras and hence there is inconvenience in appearing before R1 and R2 officers, who are situated at Coimbatore and Madurai respectively. Since there is no challenge to the assumption of jurisdiction, the Court is not inclined to state anything further on the question of appropriate officer to conduct the proceedings.

4. However, the petitioner is at liberty to make a request before the officer seeking a continuation of the proceedings before the officer at any specific location and, such request, if and when made, shall be considered by the respondents in accordance with law and in accordance with the normal practice that is followed. W.P.No.28468 of 2021 is dismissed directing that investigation shall proceed as per procedure and as per law.

5. As far as W.P.No.28080 of 2021 is concerned, the petitioner seeks a quash of show cause notice dated 23.12.2020 on the ground that the issue therein is covered by a decision of this Court rendered in a batch of matters also involving the very same municipality in Cuddalore Municipality Vs. The Joint Commissioner of GST and Central Excise, W.P.No.8900 of 2017 and batch dated 22.03.2021.

6. Since the issue is only at the stage of show cause notice and several facts have to be ascertained in regard to the nature of transactions and the applicability of the aforesaid decision to the case of the petitioner, this Court is not inclined to interfere at this stage. Suffice it to state that the petitioner is at liberty to establish that the above decision is applicable to its case, and that the authority shall consider the matter, in accordance with law, and bearing in mind the aforesaid decision. To be noted that the aforesaid decision is stated to be pending in writ appeal before the Division Bench, though there is no interim order that has been granted.

7. W.P.No.28080 of 2021 is also dismissed as are the connected miscellaneous petitions. No costs.