Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Writ Jurisdiction of the High Court Cause of Action/Part of cause of action Concept of Art. 226 u/Art. 226(2) |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Constitution of India |
Case(s) Referred | Referred Case 0 Referred Case 1 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Constitution of India: Art. 226 – Writ Jurisdiction of the High Court – Cause of Action/Part of cause of action – Concept of, u/Art. 226(2) – Notification issued by the State of Goa levying 14% tax on Lottery authorised by State Government – Challenged to, by the company selling lottery tickets which is being run by the State of Sikkim, in various States including Goa, in a writ petition before the High Court of Sikkim – Applications by the State of Goa before the High Court for deletion of its name from the array of respondent on the ground that notification under a statute enacted by the State legislature cannot be subjected to judicial scrutiny within the jurisdiction of a High Court of a different state, more so, no cause of action has arisen in the jurisdiction of the High Court of Sikkim – High Court dismissed the application holding that at least a part of the cause of action has arisen within the jurisdiction of this Court as the notification was issued under CGST Act as well IGST Act – On appeal, held: Party invoking the writ jurisdiction has to disclose that the integral facts pleaded in support of the cause of action do constitute a cause empowering the High Court to decide the dispute and that, at least, a part of the cause of action to move the High Court arose within its jurisdiction – Such pleaded facts must have a nexus with the subject matter of challenge based on which the prayer can be granted – Those facts which are not relevant or germane for grant of the prayer would not give rise to a cause of action conferring jurisdiction on the court – These are the guiding tests – Assuming that a slender part of the cause of action did arise within the State of Sikkim, the concept of forum conveniens ought to have been considered by the High Court – Tax is levied by the Government of Goa in respect of carrying of any business in the territory of Goa – Merely having the office in the State of Sikkim does not form the integral part of the cause of action – No, adverse consequence of the impugned notification felt within the jurisdiction of the High Court – High Court erred in dismissing the applications – Order passed by the High Court set aside – Cause of action. |
Judge | Hon'ble Mr. Justice Dipankar Datta |
Neutral Citation | 2023 INSC 229 |
Petitioner | The State Of Goa |
Respondent | Summit Online Trade Solutions (p) Ltd & Ors. |
SCR | [2023] 2 S.C.R. 247 |
Judgement Date | 2023-03-14 |
Case Number | 1700 |
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