https://www.taxtmi.com/caselaws?id=760988 Territorial jurisdiction to entertain a writ challenge to a Section 70 CGST summons depended on where the summons was issued and served, not merely on the location of the petitioner's registered office. Because the summons was addressed to the Pune establishment and issued by an authority based in Mumbai, both relevant connections lay in Maharashtra. The petitioner's registered office at Hyderabad did not by itself create territorial jurisdiction for the Telangana High Court, so the writ petition was not maintainable there on territorial jurisdiction grounds. en-us Thu, 14 Mar 2024 00:00:00 +0530 Tue, 13 May 2025 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760988 Territorial jurisdiction to entertain a writ challenge to a Section 70 CGST summons depended on where the summons was issued and served, not merely on the location of the petitioner's registered office. Because the summons was addressed to the Pune establishment and issued by an authority based in Mumbai, both relevant connections lay in Maharashtra. The petitioner's registered office at Hyderabad did not by itself create territorial jurisdiction for the Telangana High Court, so the writ petition was not maintainable there on territorial jurisdiction grounds. Case-Laws GST Thu, 14 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760988