https://www.taxtmi.com/caselaws?id=791310 An adjudication order and consequential recovery notice issued by the Bengaluru North West Commissionerate were set aside because that authority lacked territorial jurisdiction for the relevant financial years. The challenge was confined to competence, and the respondent accepted the jurisdictional objection. The operative principle applied was that an order passed without territorial jurisdiction cannot be sustained, and any recovery notice founded on such an order must also fall. The competent jurisdictional authority was left free to proceed in accordance with law. en-us Wed, 18 Mar 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791310 An adjudication order and consequential recovery notice issued by the Bengaluru North West Commissionerate were set aside because that authority lacked territorial jurisdiction for the relevant financial years. The challenge was confined to competence, and the respondent accepted the jurisdictional objection. The operative principle applied was that an order passed without territorial jurisdiction cannot be sustained, and any recovery notice founded on such an order must also fall. The competent jurisdictional authority was left free to proceed in accordance with law. Case-Laws Service Tax Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791310