https://www.taxtmi.com/caselaws?id=293836 No territorial jurisdiction existed in Gurugram because the admitted facts showed that no part of the alleged input tax credit transaction arose within that territory, and the firms were registered in Delhi; the complaint was therefore not triable there. Bail was also granted because the accused had been in custody since 07.10.2019, and the court considered age, medical history, and the COVID-19 , making continued detention unnecessary. The proceedings thus resulted in a finding of no territorial jurisdiction in the Gurugram court and the accused's release on bail on imposed terms. en-us Fri, 20 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293836 No territorial jurisdiction existed in Gurugram because the admitted facts showed that no part of the alleged input tax credit transaction arose within that territory, and the firms were registered in Delhi; the complaint was therefore not triable there. Bail was also granted because the accused had been in custody since 07.10.2019, and the court considered age, medical history, and the COVID-19 , making continued detention unnecessary. The proceedings thus resulted in a finding of no territorial jurisdiction in the Gurugram court and the accused's release on bail on imposed terms. Case-Laws GST Fri, 20 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293836