Delhi HC Declines to Entertain Writ Due to Lack of Territorial Jurisdiction in DSIR Tax Benefit Dispute

Mitsui Kinzoku Components India Pvt. Ltd. Vs Secretary, Department of Scientific and Industrial Research (Delhi High Court) The Delhi High Court considered a writ petition filed by a company engaged in manufacturing and selling catalytic converters for the automobile industry. The petitioner sought quashing of orders dated 11 April 2025 and 14 November 2025 issued by the respondent authority rejecting its application for issuance of Form 3CL for financial years 2017-18, 2018-19, and 2019-20, corresponding to assessment years 2018-19, 2019-20, and 2020-21. The petitioner also challenged the rej...