Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
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The dominant issue was whether any part of the cause of action arose within the Court's territorial jurisdiction to entertain a writ challenging final findings in an anti-dumping investigation. Applying the test that jurisdiction depends on pleaded facts showing that the cause of action arose wholly or in part within the territory, the Court held that a mere apprehension that business in the forum State may be affected by a future notification did not constitute an integral or essential fact giving rise to the dispute. Since the alleged violation of fair procedure and other infirmities in the final findings occurred at the seat of the designated authority outside the territory, the Court declined to examine merits or alternative remedy and dismissed the writ petition for want of territorial jurisdiction. - HC
The dominant issue was whether any part of the cause of action arose within the Court's territorial jurisdiction to entertain a writ challenging final findings in an anti-dumping investigation. Applying the test that jurisdiction depends on pleaded facts showing that the cause of action arose wholly or in part within the territory, the Court held that a mere apprehension that business in the forum State may be affected by a future notification did not constitute an integral or essential fact giving rise to the dispute. Since the alleged violation of fair procedure and other infirmities in the final findings occurred at the seat of the designated authority outside the territory, the Court declined to examine merits or alternative remedy and dismissed the writ petition for want of territorial jurisdiction. - HC
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