K. R. SHRIRAM, JITENDRA JAIN
Volvo Group India Pvt Ltd. formerly known as Volvo Buses India Pvt Ltd. – Appellant
Versus
Union of India, through the Secretary, Ministry of Finance, Department of Revenue – Respondent
JUDGMENT :
K.R. Shriram, J.
1. In all these six petitions listed today respondents raised a preliminary objection in relation to the maintainability of these petitions before Bench of this Court. The preliminary objection is that petitioners are required to file writ petitions before the High Courts within whose jurisdiction the original adjudication orders were passed. Having heard the counsels, we shall demonstrate that the preliminary objection is not sustainable. We, therefore, proceed to deal with the limited question of jurisdiction. We are, at present, not concerned with the merits of the disputes between the parties for the matter has not yet been heard by us on merits. It is, therefore, not necessary to set out the facts in detail, except to the extent required to determine the issue of jurisdiction.
2. In all the petitions, except Writ Petition No.5120 of 2022, the orders in original, the orders in appeal and the orders passed by the Revisionary Authority, who is also a formal party, were against respective petitioners. In Writ Petition No.5120 of 2022 the order in original was in favour of petitioner but the order in appeal and the order of Revisionary Authority, against wh
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