Territorial jurisdiction in GST remand depends on where the act or consequence occurs, not on unproven links.

Section 179 of the Code of Criminal Procedure, 1973 confers territorial jurisdiction only where the act is done or where the consequence ensues. On the record considered, the alleged invoicing firms were registered and located in Delhi, and no material showed that the specific acts forming the basis of the arrest and remand occurred within the court's local jurisdiction. The alleged links to transactions in Noida and other persons were not sufficient to connect the matter to this court. The court therefore lacked territorial jurisdiction and directed that the remand and related records be placed before the competent court at New Delhi.

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Issues: Whether the court had territorial jurisdiction under Section 179 of the Code of Criminal Procedure, 1973 to deal with the remand application in respect of the alleged GST offence.

Analysis: Section 179 of the Code of Criminal Procedure, 1973 confers jurisdiction where the act is done or where the consequence ensues. The alleged firms involved in the invoicing transactions were registered and located in Delhi, and the material placed did not show that the specific alleged acts forming the basis of the arrest and remand had occurred within the local jurisdiction of the court. The alleged linkage with transactions in Noida and with other persons was not shown to connect the applicant's present case to this court's territorial jurisdiction on the record considered.

Conclusion: The court lacked territorial jurisdiction over the present matter and directed that the remand and related records be placed before the competent court at New Delhi.

Final Conclusion: The remand proceedings were not retained by the court and the matter was sent to the competent jurisdictional court for further action.

Ratio Decidendi: For an offence governed by Section 179 of the Code of Criminal Procedure, 1973, jurisdiction lies only where the act is committed or the consequence occurs, and absent material showing such connection within the local area, the court must decline jurisdiction.

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