Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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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