https://www.taxtmi.com/caselaws?id=435297 The SC allowed the appeal and set aside the HC's order dated 6th June, 2018. The case involved territorial jurisdiction of HC to entertain writ petitions challenging GST levy on lottery tickets. The appellant sought deletion from respondents' array, arguing that a notification under state statute cannot be judicially scrutinized by HC of different state where no cause of action arose. The HC had dismissed appellant's applications, holding part of cause of action arose within its jurisdiction under Article 226(2). However, SC found HC erred by not properly examining whether petition memo demonstrated how cause of action arose within territorial limits or how rights were affected within the territory, concluding no case was made out for territorial jurisdiction. en-us Tue, 14 Mar 2023 00:00:00 +0530 Mon, 14 Apr 2025 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435297 The SC allowed the appeal and set aside the HC's order dated 6th June, 2018. The case involved territorial jurisdiction of HC to entertain writ petitions challenging GST levy on lottery tickets. The appellant sought deletion from respondents' array, arguing that a notification under state statute cannot be judicially scrutinized by HC of different state where no cause of action arose. The HC had dismissed appellant's applications, holding part of cause of action arose within its jurisdiction under Article 226(2). However, SC found HC erred by not properly examining whether petition memo demonstrated how cause of action arose within territorial limits or how rights were affected within the territory, concluding no case was made out for territorial jurisdiction. Case-Laws GST Tue, 14 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435297