TaxTMI 
TaxTMI 
2014 (9) TMI 1231
X X X X Extracts X X X X
X X X X Extracts X X X X
....RI KIRAN S.JAVALI AND CHANDRASHEKARA K., ADVS. JUDGMENT The revenue has preferred this appeal against the order passed by the learned Single Judge on 19.08.2013 directing that the petition be heard finally. 2. The Revenue contends that the High Court has no territorial jurisdiction and there is no cause of action for the petitioner to maintain a writ petition. The order dated 19.08.2013, reads ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....unacceptable. Interim order granted earlier is only ad interim and therefore, it is open for the respondent - Revenue to file an application for vacating the interim order, if so advised. The future imports by the petitioner of Gold Dore bars, it is needless to state is controlled by the respondent - revenue and therefore, it must act in accordance with law since there is no interim order dir....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... "5. Having considered the arguments addressed on behalf of the parties and having perused the records, we are of the considered opinion that the question of jurisdiction should be first decided by us before going into the merits of the case in hand. As a matter of fact, we feel it would have been more appropriate on the facts of these cases if the High Court had proceeded under Order XIV Rule 2....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rt is of opinion that the case or any part thereof may be disposed of on an issue of law only, it may try that issue first if that issue relates to- (a) the jurisdiction of the Court, or (b) a bar to the suit created by any law for the time being in force, and for that purpose may, if it thinks fit, postpone the settlement of the other issues until after that issue has been determined, and m....