https://www.taxtmi.com/caselaws?id=97363 The SC allowed the appeals, set aside the impugned HC judgment for want of territorial jurisdiction, and held that relief cannot be denied merely because the HC proceeded to decide on the merits after jurisdiction was contested. The Court directed Special Civil Application Nos. 3282/99 and 3279/99 to be transferred forthwith to the High Court of Madras (Chennai) and requested the Chief Justice to place them before an appropriate Bench for prompt disposal in accordance with law. Appeals are allowed. en-us Wed, 31 Oct 2001 00:00:00 +0530 Thu, 02 Oct 2025 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97363 The SC allowed the appeals, set aside the impugned HC judgment for want of territorial jurisdiction, and held that relief cannot be denied merely because the HC proceeded to decide on the merits after jurisdiction was contested. The Court directed Special Civil Application Nos. 3282/99 and 3279/99 to be transferred forthwith to the High Court of Madras (Chennai) and requested the Chief Justice to place them before an appropriate Bench for prompt disposal in accordance with law. Appeals are allowed. Case-Laws Customs Wed, 31 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97363