https://www.taxtmi.com/caselaws?id=307531 When jurisdiction is specifically challenged in an application for interim relief, Section 9A requires the court to decide that objection as a preliminary issue before finally granting or vacating such relief. The provision is treated as a self-contained scheme giving priority to the jurisdictional question and requiring a full opportunity to place material. An order dealing with the objection and merits in a summary manner, without adequate consideration of rival contentions, is unsustainable and may be set aside for fresh adjudication. The matter should then be remanded for reconsideration on both jurisdiction and merits, with appropriate temporary protective conditions preserved if necessary. en-us Fri, 27 Mar 1981 00:00:00 +0530 Thu, 20 Apr 2023 14:15:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307531 When jurisdiction is specifically challenged in an application for interim relief, Section 9A requires the court to decide that objection as a preliminary issue before finally granting or vacating such relief. The provision is treated as a self-contained scheme giving priority to the jurisdictional question and requiring a full opportunity to place material. An order dealing with the objection and merits in a summary manner, without adequate consideration of rival contentions, is unsustainable and may be set aside for fresh adjudication. The matter should then be remanded for reconsideration on both jurisdiction and merits, with appropriate temporary protective conditions preserved if necessary. Case-Laws Indian Laws Fri, 27 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307531