Just a moment...
Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the writ petition was maintainable before the Delhi High Court in the absence of territorial jurisdiction.
Analysis: Territorial jurisdiction under Article 226 depends on whether the cause of action, wholly or in part, arises within the Court's territorial limits. The mere location of the respondent's head office in Delhi does not by itself confer jurisdiction when the alleged acts, injury, and material events arise elsewhere. The expression "cause of action" for Article 226(2) is to be understood in the same sense as under Section 20(c) of the Code of Civil Procedure, 1908. Where the grievance substantially arises in another State and an efficacious remedy is available before the competent High Court there, the writ court may also decline to exercise jurisdiction on the principle of forum conveniens.
Conclusion: The writ petition was not maintainable before the Delhi High Court for want of territorial jurisdiction.