Functional comparability under TNMM: broadcasters excluded, software distributors included, and no separate interest on receivables after working capi...
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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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