Intelligence, South,
C-3, C-Wing, II Floor,
Rajaji Bhavan, Besant Nagar,
Chennai – 600 090.
5. The Senior Intelligence Officer,
Directorate General of GST Intelligence ... 2021;
vii.Kuppan Gounder P.G.Natarajan Vs.
Directorate General of GST Intelligence,
New Delhi , 2022 (58) G.S.T.L. 292 (Mad. );
viii.Ambika
Intelligence, South,
C-3, C-Wing, II Floor,
Rajaji Bhavan, Besant Nagar,
Chennai – 600 090.
5. The Senior Intelligence Officer,
Directorate General of GST Intelligence ... 2021;
vii.Kuppan Gounder P.G.Natarajan Vs.
Directorate General of GST Intelligence,
New Delhi , 2022 (58) G.S.T.L. 292 (Mad. );
viii.Ambika
Petitioner
Vs.
1.The Joint Director,
Directorate General of GST Intelligence,
Chennai Zonal Unit,
No.16, Greams Road, BSNL Building,
Chennai ... impugned Notice bearing No.76/2024-GST dated 22.07.2024 issued by
the Joint Director, Directorate General of GST Intelligence, Chennai
Zonal Unit, the 1st respondent
S.Ravi Selvan vs Central Board Of Indirect Taxes & ...
Author: Anita Sumanth
Bench: Anita
name of ‘Sundaram Sathish
Kumar’. The registration number under the GST Act is set out in the
application which corresponds with the GSTIN (registration number ... Commissioner of GST and Central Excise,
Chennai Outer Commissionerate /A2 writes to the Directorate General of GST
Intelligence (DGGI), Chennai Zonal Unit (CZU) asking
Building, MEPZ Special
Economic Zone, GST Road,
Tambaram, Chennai-45.
2.The Additional Director General,
Directorate of Revenue Intelligence
(Headquarters), 7th Floor,
Drum Shape Building ... Building, MEPZ Special
Economic Zone, GST Road,
Tambaram, Chennai-45.
2.The Additional Director General,
Directorate of Revenue Intelligence
(Headquarters), 7th Floor,
Drum Shape Building
MOHANLAL
RESPONDENTS:
1. THE ASSISTANT COMMISSIONER (INTELLIGENCE)
STATE GOODS AND SERVICE TAX DEPARTMENT, GST COMPLEX,
ASRAMAM, KOLLAM-691002.
2. THE STATE TAX OFFICER
KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
2. THE INTELLIGENCE OFFICER,
SQUAD NO.V, COMMERCIAL TAXES (NOW STATE GST
DEPARTMENT), NIRMAL ARCADE, ERANJIPALAM,
KOZHIKKODE
Rules
between ISD recipients and other registered persons is
founded on intelligible differentia having rational nexus with
the object sought to be achieved ... maintaining audit trail integrity: and (e)
facilitating destination-based taxation principle under GST.
Mere centralisation of invoicing and distribution of Credit by
______________
Page
renting of marriage hall and other related taxable
supply. Based on specific intelligence, an investigation was caused in the
petitioner premises ... Unit. Thereby it is
found that the petitioner neither registered with the GST Department nor
6/13
https://www.mhc.tn.gov.in/judis
