Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts ...
Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
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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