Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights September 2024 Year 2024 This

The High Court held that the petitioners have the option to file ...


Petitioners Can Challenge Revisionary Orders in High Court of Original Adjudication or Authority's Location.

September 10, 2024

Case Laws     Central Excise     HC

The High Court held that the petitioners have the option to file writ petitions challenging the orders of the Revisionary Authority either before the High Court within whose jurisdiction the original adjudication occurred or before the High Court within whose jurisdiction the Revisionary Authority is located. The doctrine of merger and the principle of forum conveniens allow the petitioners to choose the appropriate forum. Even if a small fraction of the cause of action arises within the territorial jurisdiction of a High Court, it will have jurisdiction. However, this factor alone may not compel the High Court to decide the matter on merits. Since the Revisionary Authority is located within the territorial jurisdiction of the Principal Seat of the High Court, the petitioners have the right to file the petitions there. The principle of merger dictates that a writ against an appellate order would lie before the High Court within whose jurisdiction the Appellate Authority is located. The High Court held that the present petitions are maintainable before its Principal Seat as the orders of the adjudicating authorities have merged into the impugned orders of the Revisionary Authority located in its jurisdiction.

View Source

 


 

You may also like:

  1. Principles of natural justice violated due to non-uploading of show cause notice (SCN) u/s 73 on portal's "view notices and orders" section. Despite email communications...

  2. The High Court held that the issues raised by the petitioner regarding the reasons for transporting goods in a different vehicle and the expiry of the e-way bill should...

  3. Petitioner availed alternate remedy of filing substantive appeal against assessment order and notices issued u/ss 148A and 148 of the Act. Court held that if assessment...

  4. The HC held that once the petitioner has availed an alternate remedy of filing a substantive appeal, if the assessment order and notices u/ss 148A and 148 are contrary...

  5. Reassessment proceedings' validity questioned due to lack of appropriate authority's sanction u/s 151. Legality of jurisdiction, assessment orders, and notices issued...

  6. Principles of natural justice - validity of adjudication order - Exercising a jurisdiction in an irregular manner by an authority is different from exercising a...

  7. Transfer of case u/s 127 - centralization of case after search - delayed challenge to the order passed u/s 153A - the impugned order came to be passed on 19.02.2019 and...

  8. The High Court dismissed the petitioner's challenge to the reopening of assessment u/s 147, citing the petitioner's delayed compliance with notice u/s 148 and failure to...

  9. Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

  10. The petitioner challenged the order imposing tax liability and penalty for wrongful availment of CENVAT credit, alleging violation of principles of natural justice and...

  11. The adjudicating authority can proceed with adjudication u/s 16(1) of FEMA during the pendency of an appeal against an order passed u/s 37A(1). Section 37A deals with...

  12. The Principal Commissioner or Commissioner having jurisdiction over transfer pricing matters has been empowered, effective April 1, 2022, to invoke revisionary action...

  13. The petitioners challenged the attachment of their bank account and steps taken by the respondents pursuant to an order of rectification, alleging irregular recovery...

  14. Clandestine manufacture and recovery of Central Excise Duty along with interest and penalty - suppression of facts and misrepresentation alleged against petitioner -...

  15. HC addressed a challenge regarding natural justice principles in adjudication proceedings. Petitioners sought cross-examination rights of DRI officers following Show...

 

Quick Updates:Latest Updates