https://www.taxtmi.com/caselaws?id=794430 Territorial jurisdiction for a writ challenge to an assessment order depends on the authority that passed the order, not on the locations of related transactions. The impugned assessment was made by the ETO-cum-Proper Officer at Chandigarh on a return filed there, so the proper challenge lay before the forum having appellate or supervisory jurisdiction over that authority. The fact that some transactions involved Patna, Delhi and Chandigarh did not by itself confer jurisdiction on the Patna HC. The writ petition was therefore held not maintainable before the Patna HC and was dismissed as not entertained. en-us Tue, 30 Jun 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794430 Territorial jurisdiction for a writ challenge to an assessment order depends on the authority that passed the order, not on the locations of related transactions. The impugned assessment was made by the ETO-cum-Proper Officer at Chandigarh on a return filed there, so the proper challenge lay before the forum having appellate or supervisory jurisdiction over that authority. The fact that some transactions involved Patna, Delhi and Chandigarh did not by itself confer jurisdiction on the Patna HC. The writ petition was therefore held not maintainable before the Patna HC and was dismissed as not entertained. Case-Laws GST Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794430