Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
HC declined territorial jurisdiction over the petition, finding that a minuscule part of the cause of action in Mumbai is insufficient to invoke Article 226 discretionary powers. The court determined that the interests of justice would be better served by directing the petitioner to pursue remedies in Kolkata. While acknowledging principles of forum conveniens, the HC explicitly left all substantive contentions open, effectively permitting the petitioner to refile the petition in the appropriate territorial jurisdiction without prejudicing the underlying legal arguments.
HC declined territorial jurisdiction over the petition, finding that a minuscule part of the cause of action in Mumbai is insufficient to invoke Article 226 discretionary powers. The court determined that the interests of justice would be better served by directing the petitioner to pursue remedies in Kolkata. While acknowledging principles of forum conveniens, the HC explicitly left all substantive contentions open, effectively permitting the petitioner to refile the petition in the appropriate territorial jurisdiction without prejudicing the underlying legal arguments.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
