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Supreme Court held that no cause of action had arisen within Delhi
Supreme Court held that no cause of action had arisen within Delhi
Ambika Industries carried on business at Lucknow, and was assessed at Lucknow. Its matter came up before CESTAT, New Delhi, and appeal was filed before Delhi High Court. High Court held that it had no territorial jurisdiction in the matter. Supreme Court dismissed Ambika’s appeal, and held that no cause of action had arisen within Delhi, so Delhi High Court had no jurisdiction.-900176
- Ambika Industries carried on business at Lucknow, and was assessed at Lucknow.
- Its matter came up before CESTAT, New Delhi exercising jurisdiction over State of Uttar Pradesh, National Capital Territory of Delhi and the was filed before the Delhi High Court.
- High Court held that it had no territorial jurisdiction in the matter.
On appeal, the Supreme Court held as under:
4. Keeping in view the expression "cause of action" used in clause (2) of Article 226 of the Constitution of India, indisputably even if a small fraction thereof accrues within the jurisdiction of the Court, the Court will have jurisdiction in the matter though the doctrine of forum conveniens may also have to be considered.
5. For the reasons aforementioned, we are of the opinion that the High Court was correct in its view.
6. These appeals, therefore, being devoid of any merit, deserve to be dismissed.
Case Reference - M/S. Ambica Industries vs Commissioner Of Central Excise.
Supreme Court of India
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