https://www.taxtmi.com/caselaws?id=404816 Section 179 of the Code of Criminal Procedure, 1973 confers territorial jurisdiction only where the act is done or where the consequence ensues. On the record considered, the alleged invoicing firms were registered and located in Delhi, and no material showed that the specific acts forming the basis of the arrest and remand occurred within the court's local jurisdiction. The alleged links to transactions in Noida and other persons were not sufficient to connect the matter to this court. The court therefore lacked territorial jurisdiction and directed that the remand and related records be placed before the competent court at New Delhi. en-us Tue, 08 Dec 2020 00:00:00 +0530 Mon, 24 Mar 2025 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404816 Section 179 of the Code of Criminal Procedure, 1973 confers territorial jurisdiction only where the act is done or where the consequence ensues. On the record considered, the alleged invoicing firms were registered and located in Delhi, and no material showed that the specific acts forming the basis of the arrest and remand occurred within the court's local jurisdiction. The alleged links to transactions in Noida and other persons were not sufficient to connect the matter to this court. The court therefore lacked territorial jurisdiction and directed that the remand and related records be placed before the competent court at New Delhi. Case-Laws GST Tue, 08 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404816