Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
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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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