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

Tax dispute jurisdiction clarified: Petitioners can challenge Revisionary Authority orders before High Court where original adjudication or Authority is located.

Case Laws     Central Excise

September 10, 2024

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.

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