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TMI Blog2025 (4) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... that the entire cause of action has arisen at Kolkata and therefore, this Court may not have territorial jurisdiction to entertain this petition. She relies on Lt. Col. Khajoor Singh Vs Union of India AIR 1961 Supreme Court 532, Principal Commissioner of Income Tax-I Vs ABC Papers Limited (2022) 9 SCC 1 and Sterling Agro Industries Ltd. Vs Union of India (2011) 10 GSTR 20 in support of her contention. 4. Ms Kinjal Bhutia, learned counsel for the Petitioner, however submitted that the petitioner has its registered office in Mumbai and this address is updated in the PAN database of the IT Department. She submitted that the petitioner had already applied for the surrender of PAN in 2007, and only because no decision had been taken were impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia submitted that the petitioner's business is in Mumbai, and the impact of the impugned order/notices is felt in Mumbai. 8. The fact that the petitioner has a registered office in Mumbai may not be very relevant. In any event, even if we assume that the minuscule portion of the cause of actions could be said to have arisen in Mumbai, that, by itself, is not a factor based upon which the petitioner can compel this Court to exercise its discretionary jurisdiction under Article 226 of the Constitution and entertain this petition. 9. Admittedly, the impugned order/notices were issued by the Income-tax officials in Kolkata. The case papers and other materials based on which the notices are issued are at Kolkata. The Petitioner's assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fic facts which are necessary for just adjudication of controversy and other ancillary aspects. The balance of convenience is also to be taken note of. 12. The Court noted that the Hon'ble Supreme Court, in the cases of Kusum Ingots (supra), Musaraf Khan Vs Bhagheeratha Engg Ltd. (2006) 3 SCC 658 and Ambica Industries Vs CCE (2007) 213 ELT 323 addressed the applicability of the doctrine of forum conveniens, stating that part of the cause of action could entitle the High Court to entertain the Writ Petition if it is maintainable. This principle encompasses the notion that the "cause of action" arising within the Court's jurisdiction does not, by itself, serve as a determining factor that compels the Court to hear the matter while exerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t shall have power to issue to any person or authority within those territories..." So far as a natural person is concerned, there can be no doubt that he can be within those territories only if he resides therein either permanently or temporarily. So far as an authority is concerned, there can be no doubt that if its office is located therein it must be within the territory. But do these words mean with respect to an authority that even though its office is not located within those territories it will be within those territories because its order may affect persons living in those territories? Now it is clear that the jurisdiction conferred on the High Court by Art. 226 does not depend upon the residence or location' of the person a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26 contemplates that all the six High Courts have jurisdiction in the matter of giving relief under it is the answer must obviously be 'No', if one is to avoid confusion conflict of jurisdiction. As we read the relevant words of Art 226 (quoted above) there can be no doubt that the jurisdiction conferred by that Article on a High Court is with respect to the location or residence of the person or authority passing the order and there can be no question of introducing the concept of the place where the is to have effect in order to determine which High Court can give relief under it is true that this Court will give such meaning to the words used in the Constitution as would help towards its working smoothly. If we were to introduce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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