2026-VIL-647-PAT
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SGST High Court Cases

GST – Situs of cause of action, Jurisdictional of High Court – Petitioner is registered GST dealer operating in multiple States/Union territories, filed a writ petition before the Patna High Court challenging an assessment order passed by the Excise and Taxation Officer at Chandigarh regarding alleged non-payment of GST under RCM on lease fees paid to organizations - Whether the Patna High Court has jurisdiction to entertain and decide a writ petition challenging an assessment order passed by the GST authority at Chandigarh when the return was filed and the cause of action arose at Chandigarh – HELD - Writ petition challenging an order passed by the assessing officer of one jurisdiction cannot be entertained by a High Court of another jurisdiction merely because the assessee happens to be registered or has undertaken transactions in the territorial jurisdiction of that Court. The jurisdiction of a High Court to entertain a writ petition is limited to matters where the cause of action has arisen within its territorial jurisdiction or where the respondent authority falls within its supervisory or appellate purview. Since the impugned order has been passed by the ETO-cum-Proper Officer at Chandigarh and the return was filed at Chandigarh, the entire cause of action has arisen in Chandigarh. The fact that the appellant has obtained leases from entities located in Patna, Chandigarh and Delhi does not confer jurisdiction upon the Patna High Court to entertain the petition. Any challenge to the order passed by the Chandigarh authority must be made before a competent court having appellate or supervisory jurisdiction over that authority - The writ petition is not maintainable for lack of jurisdiction and dismissed
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