Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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Territorial jurisdiction under Article 226(2) was not made out for a writ challenging NCLT, Delhi proceedings initiating personal insolvency against a guarantor. The relevant cause of action arose from proceedings under the Insolvency and Bankruptcy Code, and Section 60 placed the Adjudicating Authority in the NCLT having jurisdiction over the corporate person's registered office. As that office was in New Delhi, the fact that the credit facility had been availed in Kerala did not confer jurisdiction on the Kerala High Court. The writ petition was dismissed as not maintainable for want of territorial jurisdiction, and the alternate-remedy objection was left unexamined.
Territorial jurisdiction under Article 226(2) was not made out for a writ challenging NCLT, Delhi proceedings initiating personal insolvency against a guarantor. The relevant cause of action arose from proceedings under the Insolvency and Bankruptcy Code, and Section 60 placed the Adjudicating Authority in the NCLT having jurisdiction over the corporate person's registered office. As that office was in New Delhi, the fact that the credit facility had been availed in Kerala did not confer jurisdiction on the Kerala High Court. The writ petition was dismissed as not maintainable for want of territorial jurisdiction, and the alternate-remedy objection was left unexamined.
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