https://www.taxtmi.com/caselaws?id=472523 Territorial jurisdiction under Article 226(2) depends on material and integral facts forming the cause of action, assessed consistently with the cause-of-action principle under the Code of Civil Procedure. The issuing authority's location, issuance of a circular, or electronic rejection from Delhi does not alone create jurisdiction. Where no-objection certificates concern import activity and detained goods at Chennai or Kolkata, the operative facts and alleged consequences arise there rather than in Delhi. Delhi therefore lacks territorial jurisdiction over the writ challenge. en-us Thu, 22 Jan 2026 00:00:00 +0530 Wed, 14 Oct 2026 18:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472523 Territorial jurisdiction under Article 226(2) depends on material and integral facts forming the cause of action, assessed consistently with the cause-of-action principle under the Code of Civil Procedure. The issuing authority's location, issuance of a circular, or electronic rejection from Delhi does not alone create jurisdiction. Where no-objection certificates concern import activity and detained goods at Chennai or Kolkata, the operative facts and alleged consequences arise there rather than in Delhi. Delhi therefore lacks territorial jurisdiction over the writ challenge. Case-Laws Customs Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472523