Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Article 226(2) permits writ jurisdiction where part of the cause of action arises within a court's territory, but its discretionary operation requires consideration of forum conveniens and the principal, substantial nexus. Issuance of an investigation order from Delhi and an affidavit filed by an SFIO officer there did not create a sufficient nexus with Delhi. Mumbai was the appropriate forum because the companies' registered offices and records, the relevant Registrar of Companies, insolvency proceedings, the competent Special Court, and related investigation proceedings were situated there. The writ petition was dismissed for want of territorial jurisdiction, without examining the investigation's merits.
Article 226(2) permits writ jurisdiction where part of the cause of action arises within a court's territory, but its discretionary operation requires consideration of forum conveniens and the principal, substantial nexus. Issuance of an investigation order from Delhi and an affidavit filed by an SFIO officer there did not create a sufficient nexus with Delhi. Mumbai was the appropriate forum because the companies' registered offices and records, the relevant Registrar of Companies, insolvency proceedings, the competent Special Court, and related investigation proceedings were situated there. The writ petition was dismissed for want of territorial jurisdiction, without examining the investigation's merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
