https://www.taxtmi.com/caselaws?id=236457 Territorial jurisdiction under Article 226(2) depends on whether the pleaded facts form a material and integral part of the cause of action with a direct nexus to the relief sought. Mere issuance or receipt of summons or notices at a registered office, or replies sent from that place, does not by itself confer jurisdiction; recording of statements there also is insufficient without more. The "evil consequence" principle applies only where the impugned action infringes a legal right within the forum territory. On the pleaded facts, the dispute concerned reopening of an investigation initiated outside the State, with no shown infringement of rights within the Calcutta High Court's territorial limits, so the writ petition was not maintainable. en-us Thu, 08 Aug 2013 00:00:00 +0530 Mon, 28 Jul 2014 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236457 Territorial jurisdiction under Article 226(2) depends on whether the pleaded facts form a material and integral part of the cause of action with a direct nexus to the relief sought. Mere issuance or receipt of summons or notices at a registered office, or replies sent from that place, does not by itself confer jurisdiction; recording of statements there also is insufficient without more. The "evil consequence" principle applies only where the impugned action infringes a legal right within the forum territory. On the pleaded facts, the dispute concerned reopening of an investigation initiated outside the State, with no shown infringement of rights within the Calcutta High Court's territorial limits, so the writ petition was not maintainable. Case-Laws Service Tax Thu, 08 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236457