Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
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.
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