TaxTMI 
TaxTMI 
TaxTMI 
2024 (12) TMI 581
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....per the pleadings, the refund is not being granted on the ground that 'higher rate of duty drawback' was claimed by the petitioner. Case set up is that due to human error while filing the detail of shipping bills the higher duty drawback was claimed for the goods exported. Due to non-crediting of the refund the petitioner raised grievances with the Commissioner of Indian Customs (Exports) Custom House, Mundra Sez Port, Mundra and to the custom officials of Tamilnadu and Hyderabad. In an annexure with a reply to grievance, it is stated that the decision has been taken to file the refund for availing higher rate of drawback. Reply to another grievance was that the GST Department has not send the required details to the Customs Authorities. Due to non receipt of refunds writ petition notified. 4. The respondents have filed the reply by way of short affidavit dated 09.11.2022, objection of territorial jurisdiction has been raised on the ground that the refund pertains to the concerned ports of export. 5. On 01.05.2023, the matter was adjourned for admission and to decide the issue of territorial jurisdiction. 6. Learned counsel for the petitioner submits that the petitioner is regis....
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....n Rule 10B; (2) The details of the [relevant export invoices in respect of export of goods] contained in FORM GSTR-1 shall be transmitted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said invoices have been exported out of India: (xxxxx) (3) Upon the receipt of the information regarding the furnishing of a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be from the common portal, [the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods] and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars and as intimated to the Customs authorities. (4) The claim for refund shall be withheld where,- (a) a request has been received from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund due to the person claiming....
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....of Natural Stones and is regularly making exports through Customs clearance. (ii) The shipping bills were uploaded on portal. (iii) The goods were exported from Mundra Sez Port, Tuticorin Port, Kattupalli, Nhava Sheva Port. 14. It is an undisputed fact that the goods were exported from the ports not within the jurisdiction of the Rajasthan. The documents for export were filed at the port. 15. The Supreme Court in case of Union of India & Ors. Versus Adani Exports Limited & Anr. reported in (2002) 1 SCC 567 dealt with the issue of territorial jurisdiction in case of claim of benefit of Passbook Scheme as per the Import & Export Policy. The export was made through Chennai Port by an exporter carrying on business at Ahmedabad. The export orders and the documents were prepared at Ahmedabad. Non granting of benefit affected the business at Ahmedabad. The facts pleaded were held to have no connection with the dispute involved, no cause of action arose in State of Gujarat for Court at Ahmedabad to adjudicate the issue of denial of benefit of Passbook Scheme. The relevant paras are quoted below:- "12. We will now examine whether any of the facts mentioned in Paragraph 16 of the ....
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.... in support of the cause of action pleaded by the respondents, it is seen that none of these facts is in any way connected with the relief sought for by the respondents in their civil applications so as to constitute the cause of action at Ahmedabad. 15. Article 226 (2) of the Constitution of India which speaks of the territorial jurisdiction of the High Court reads : - 226 (2) The power conferred by clause (1) to issue directions, orders or writs to any Government, authority or person may also be exercised by any High Court exercising jurisdiction in relation to the territories within which the cause of action, wholly or in part, arises for the exercise of such power, notwithstanding that the seat of such Government or authority or the residence of such person is not within those territories. 16. It is clear from the above constitutional provision that a High Court can exercise the jurisdiction in relation to the territories within which the cause of action, wholly or in-part, arises. This provision in the Constitution has come up for consideration in a number of cases before this Court. In this regard, it would suffice for us to refer to the observations of this Court in....
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....se to a dispute which could confer territorial jurisdiction on the courts at Ahmedabad. 18. As we have noticed earlier, the fact that the respondents are carrying on the business of export and import or that they are receiving the export and import orders at Ahmedabad or that their documents and payments for exports and imports are sent/made at Ahmedabad, has no connection whatsoever with the dispute that is involved in the applications. Similarly, the fact that the credit of duty claimed in respect of exports that were made from Chennai were handled by the respondents from Ahmedabad have also no connection whatsoever with the actions of the appellants impugned in the application. The non-granting and denial of credit in the pass-book having an ultimate effect, if any, on the business of the respondents at Ahmedabad would not also, in our opinion, give rise to any such cause of action to a court at Ahmedabad to adjudicate on the actions complained against the appellants." 16. The Supreme Court in State of Goa versus Summit Online Trade Solutions Private Ltd. & Ors. reported in (2023) 7 SCC 791 while dealing with the challenge made in Sikkim High Court to notification issued un....
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.... been defined in the Constitution. However, the classic definition of 'cause of action' given by Lord Brett in Cooke vs. Gill that "cause of action means every fact which it would be necessary for the plaintiff to prove, if traversed, in order to support his right to the judgment of the court", has been accepted by this Court in a couple of decisions. It is axiomatic that without a cause, there cannot be any action. However, in the context of a writ petition, what would constitute such 'cause of action' is the material facts which are imperative for the writ petitioner to plead and prove to obtain relief as claimed. 17. Determination of the question as to whether the facts pleaded constitute a part of the cause of action, sufficient to attract clause (2) of Article 226 of the Constitution, would necessarily involve an exercise by the high court to ascertain that the facts, as pleaded, constitute a material, essential or integral part of the cause of action. In so determining, it is the substance of the matter that is relevant. It, therefore, follows that the party invoking the writ jurisdiction has to disclose that the integral facts pleaded in support of the cause of action do ....