Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :
        Central Excise

        2024 (9) TMI 459 - HC - Central Excise

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Writ petitions against revisionary orders can be filed where original adjudication occurred or where revisionary authority is located Bombay HC held that writ petitions challenging revisionary authority orders can be filed either before the HC where original adjudication occurred or ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                            Writ petitions against revisionary orders can be filed where original adjudication occurred or where revisionary authority is located

                            Bombay HC held that writ petitions challenging revisionary authority orders can be filed either before the HC where original adjudication occurred or where the revisionary authority is located. Applying Sri Nasiruddin precedent, the court ruled that petitioners have forum conveniens choice when cause of action arises partially within different jurisdictions. Since the revisionary authority operates within Bombay HC's territorial jurisdiction and appellate orders merged into impugned orders, petitions were maintainable before the Principal Seat. The doctrine of merger principle supports jurisdiction where appellate authority is located, while Article 226(2) allows concurrent jurisdiction where cause of action partially arises.




                            Issues Involved:
                            1. Maintainability of the petitions before the Bombay High Court.
                            2. Jurisdiction of the Bombay High Court to entertain the petitions based on the location of the Revisionary Authority.
                            3. Application of the doctrine of forum conveniens.
                            4. Doctrine of merger in the context of appellate and original orders.
                            5. Right of the petitioner to choose the forum based on the cause of action.

                            Detailed Analysis:

                            1. Maintainability of the Petitions Before the Bombay High Court:
                            The respondents raised a preliminary objection regarding the maintainability of the petitions, asserting that they should be filed in the High Courts within whose jurisdiction the original adjudication orders were passed. The court found this objection unsustainable and decided to address the limited question of jurisdiction, without delving into the merits of the disputes.

                            2. Jurisdiction of the Bombay High Court to Entertain the Petitions:
                            The court noted that the Revisionary Authority, whose orders were challenged, is located within the jurisdiction of the Bombay High Court. The petitioners argued that since the Revisionary Authority's office is within the jurisdiction of this court, the entire cause of action arises here. The court supported this view, emphasizing that the Revisionary Authority's location within Mumbai grants jurisdiction to the Bombay High Court.

                            3. Application of the Doctrine of Forum Conveniens:
                            The respondents contended that the petitions should be filed in the High Courts where the original adjudicating authorities are located, invoking the principle of forum conveniens. However, the court rejected this argument, stating that the Revisionary Authority's order constitutes a significant part of the cause of action, making the Bombay High Court a suitable forum. The court referenced Kusum Ingots & Alloys Ltd. and Sterling Agro Industries Ltd., highlighting that the doctrine of forum conveniens does not apply when a significant part of the cause of action arises within the court's jurisdiction.

                            4. Doctrine of Merger in the Context of Appellate and Original Orders:
                            The court reiterated the principle of the doctrine of merger, which states that once an appeal is decided by an appellate authority, the original order merges with the appellate order. This doctrine implies that the appellate order becomes the operative order and is amenable to challenge. The court cited East India Commercial Co. Ltd. to support this principle, emphasizing that the appellate order forms a significant part of the cause of action.

                            5. Right of the Petitioner to Choose the Forum Based on the Cause of Action:
                            The court upheld the petitioners' right to choose the forum based on where a significant part of the cause of action arises. It referenced Sri Nasiruddin and Kusum Ingots & Alloys Ltd., which established that if part of the cause of action arises within the jurisdiction of a particular High Court, the petitioner has the right to file the petition in that court. The court concluded that since the Revisionary Authority's order is a significant part of the cause of action, the petitions are maintainable before the Bombay High Court.

                            Conclusion:
                            The Bombay High Court held that it has jurisdiction to entertain the petitions, as the Revisionary Authority's order constitutes a significant part of the cause of action. The court rejected the respondents' arguments based on forum conveniens and the location of the original adjudicating authorities. The petitions were adjourned for consideration on merits.
                            Full Summary is available for active users!
                            Note: It is a system-generated summary and is for quick reference only.

                            Topics

                            ActsIncome Tax
                            No Records Found