Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Territorial jurisdiction in writ proceedings depends on where the cause of action arises, and a GST assessment challenge must be filed before the forum connected with the impugned order. Here, the assessment order was passed by the proper officer at Chandigarh, and the dispute stemmed from the return filed there, so no part of the cause of action arose within Patna HC's jurisdiction. The petitioner's lease of parking space at Patna was held insufficient to confer jurisdiction. The writ petition was therefore not maintainable, with liberty to approach the competent forum.
Territorial jurisdiction in writ proceedings depends on where the cause of action arises, and a GST assessment challenge must be filed before the forum connected with the impugned order. Here, the assessment order was passed by the proper officer at Chandigarh, and the dispute stemmed from the return filed there, so no part of the cause of action arose within Patna HC's jurisdiction. The petitioner's lease of parking space at Patna was held insufficient to confer jurisdiction. The writ petition was therefore not maintainable, with liberty to approach the competent forum.
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