https://www.taxtmi.com/caselaws?id=461459 Territorial appellate jurisdiction in assessment matters lies with the High Court within whose jurisdiction the assessing authority that passed the order is situated. The filing party was not before the adjudicating authority, and the impugned order arose from proceedings connected to an office outside the Court's territorial limits. The principle that transfer of proceedings does not shift the forum of appeal was applied, so the maintainability objection succeeded and the appeal was dismissed with liberty to approach the proper jurisdictional forum. en-us Wed, 28 Aug 2024 00:00:00 +0530 Sun, 01 Jun 2025 21:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461459 Territorial appellate jurisdiction in assessment matters lies with the High Court within whose jurisdiction the assessing authority that passed the order is situated. The filing party was not before the adjudicating authority, and the impugned order arose from proceedings connected to an office outside the Court's territorial limits. The principle that transfer of proceedings does not shift the forum of appeal was applied, so the maintainability objection succeeded and the appeal was dismissed with liberty to approach the proper jurisdictional forum. Case-Laws GST Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461459