Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Territorial writ jurisdiction depends on where the dominant, essential and integral facts of the lis arose, not merely on the location of the respondent authority or the place from which the impugned order was issued. Applying the doctrine of forum conveniens and the principle in Kusum Ingots, the HC found that the petitioner's applications and underlying dispute were routed through the Haryana unit, so the foundational cause of action lay outside Delhi. Delhi was therefore not the appropriate forum, and the writ petition was dismissed with liberty to approach the jurisdictional High Court, leaving all rights and contentions open.
Territorial writ jurisdiction depends on where the dominant, essential and integral facts of the lis arose, not merely on the location of the respondent authority or the place from which the impugned order was issued. Applying the doctrine of forum conveniens and the principle in Kusum Ingots, the HC found that the petitioner's applications and underlying dispute were routed through the Haryana unit, so the foundational cause of action lay outside Delhi. Delhi was therefore not the appropriate forum, and the writ petition was dismissed with liberty to approach the jurisdictional High Court, leaving all rights and contentions open.
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