ORDER :

1. The present writ petition has been filed against Show Cause Notice dated 28.09.2020 issued by respondent No.1-Directorate General, GST Intelligence, Chandigarh Zonal Unit, Chandigarh besides other prayers.

2. Briefly, the facts noted in the present case are that petitioner No.1 being a partnership Firm namely M/s. Divya Upchar Sansthan is having principal place of business at SCO-15, Kalgidhar Enclave, Baltana, Shimla Highway, Zirakpur, Punjab. The petitioner-firm is engaged in the business of promoting, trading and manufacture of Ayurvedic Medicines falling under Chapter 30 of the First Schedule of the Central Excise Tariff Act, 1985. The petitioner No.1 is a firm registered with the Goods and Service Tax (erstwhile Central Excise Act, 1944). The petitioner Nos. 2 & 3 are partners in petitioner No.1-Firm. The petitioners had the business transactions with respondent No.7-M/s. Gagan Pharmaceuticals having principal place of business at Sriganganagar, Rajasthan. The petitioner-Firm made their purchase of goods/ material/ medicines from the respondent No.7. The officials respondent authorities on the basis of an intelligence input, issued show cause notice dated 28.09.2020 to the petitioners and the respondent No.7. The respondent No.7-M/s. Gagan Pharmaceuticals, Sriganganagar has assailed the notice issued to it by way of filing a writ petition before this Court. In the same fashion, the petitioners were also issued the show cause notice by the respondent No.1 which has been impugned in the present writ petition and a prayer has been made for quashing of the same besides other prayers.

3. A reply has been filed by the respondent – Union of India, wherein a preliminary objection has been raised on the maintainability of the writ petition before The High Court of Judicature for Rajasthan at Jodhpur.

4. Heard learned counsel for the parties on the maintainability of the writ petition before this Court.

5. Learned counsel for the official respondents vehemently submitted that neither is the petitioner-Firm situated/located in the State of Rajasthan, nor has any part of the cause of action arisen to the petitioner-Firm within the territorial jurisdiction of this Court. Learned counsel submits that it is an admitted position that the petitioner-Firm is located in the State of Punjab, the show cause notice has been issued to it by the respondent No.1, who is also located in the State of Punjab, hence, no part of cause of action has taken place in the State of Rajasthan, thus, the present writ petition is not maintainable, and merely because the show cause notice emanates from a file on the basis of which the show cause notice was issued to respondent No.7-M/s. Gagan Pharmaceuticals, Sriganganagar, will not give the petitioner-Firm a right to file the writ petition before this Court.

6. Learned counsel for the official respondents argued that Clause (v) of the Circular dated 03.03.2015 cannot be read against the petitioner-Firm to fall in the Category of “Noticee” and, therefore, it will not give rise to any cause of action to the petitioner-Firm to file the present writ petition before this Court. He, therefore, prays that the writ petition may be dismissed only on the ground of lack of territorial jurisdiction of this Court.

7. Per contra, Mr. Vikas Balia, learned Senior Counsel for the petitioners vehemently submitted that in view of Sub-clause (2) of Article 226 of the Constitution of India, this Court is having the territorial jurisdiction to entertain the present writ petition.

8. The learned Senior counsel while relying upon the judgments of Hon’ble the Supreme Court in the cases of Oil & Natural Gas Commission V/s Utpal Kumar Basu & Ors. reported in (1994) 4 SCC 711 and Kusum Ingots and Alloys Ltd. V/s Union of India (UOI) & Ors. reported in 2004(6) SCC-254, vehemently submitted that the part of cause of action has arisen to the petitioner-Firm within the territorial jurisdiction of this Court and, therefore, the writ