Hardwyn India Limited Vs Directorate General of GST Intelligence (Delhi High Court)
Delhi High Court has dismissed a writ petition filed by Hardwyn India Limited against the Directorate General of Goods & Services Tax Intelligence (DGGI). The court noted that, based on Hardwyn India’s own disclosures, the investigation was conducted by the DGGI’s Gurugram Zonal Unit, and the deposit allegedly made under duress and protest was also with the same Gurugram-based authority.
Considering these facts, a division bench of the Delhi High Court opined that the mere presence of Hardwyn India Limited’s unit in New Delhi did not constitute a significant part of the cause of action in this matter. The primary actions, namely the investigation and the deposit, occurred within the jurisdiction of the DGGI’s Gurugram Zonal Unit.
Consequently, the Delhi High Court dismissed the writ petition. However, the court granted Hardwyn India Limited the liberty to approach the jurisdictional High Court, which would be the High Court of Punjab and Haryana, given that Gurugram falls under its territorial jurisdiction, if the company chooses to do so and is legally advised accordingly.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
Allowed, subject to all just exceptions.
The application is disposed of.
