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    <title>2025 (11) TMI 213 - DELHI HIGH COURT</title>
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    <description>HC held the respondent&#039;s challenge to territorial jurisdiction untenable and refused to invoke forum conveniens. The court found no subsisting SCN or cognizable offence-proceedings from the 2016 SCN were dropped and the Order in Original in petitioner&#039;s favor was upheld by CESTAT; a further appeal to SC had not stayed that order. The LOC was quashed subject to the petitioner filing an affidavit undertaking to cooperate with investigations and furnish requested documents. Petition disposed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=780745</link>
      <description>HC held the respondent&#039;s challenge to territorial jurisdiction untenable and refused to invoke forum conveniens. The court found no subsisting SCN or cognizable offence-proceedings from the 2016 SCN were dropped and the Order in Original in petitioner&#039;s favor was upheld by CESTAT; a further appeal to SC had not stayed that order. The LOC was quashed subject to the petitioner filing an affidavit undertaking to cooperate with investigations and furnish requested documents. Petition disposed.</description>
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