Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
The dominant issue was whether part of the cause of action arose within the territorial jurisdiction of the Court to entertain a writ challenging anti-dumping final findings on grounds of violation of natural justice and arbitrariness. Applying the test that only facts having a direct nexus with the lis constitute cause of action, the Court held that alleged adverse business impact or commercial engagements within the State were not integral to establishing the asserted infringement of fair procedure under Article 14, and the challenge would survive even if those averments were removed. Consequently, no part of the cause of action arose within its territory, and the writ was not maintainable; the petition was dismissed without examining merits or alternative remedy. - HC
The dominant issue was whether part of the cause of action arose within the territorial jurisdiction of the Court to entertain a writ challenging anti-dumping final findings on grounds of violation of natural justice and arbitrariness. Applying the test that only facts having a direct nexus with the lis constitute cause of action, the Court held that alleged adverse business impact or commercial engagements within the State were not integral to establishing the asserted infringement of fair procedure under Article 14, and the challenge would survive even if those averments were removed. Consequently, no part of the cause of action arose within its territory, and the writ was not maintainable; the petition was dismissed without examining merits or alternative remedy. - HC
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