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2014 (12) TMI 81 - HC - Service TaxChallenge to the inquiry notice / summon notice - Legality of order of the order passed by the ld. single judge bench dismissing the writ petition [2013 (8) TMI 749 - CALCUTTA HIGH COURT] - appellant subjected to exhaustive scrutiny with regard to its tax liability by the respondent as well as by CERA associated with the office of the Comptroller and Auditor General - Held that:- In the instant case, the subject matter of challenge are impugned summons issued by the authority from Kochi in the State of Kerala. Impugned summons have been received in Kolkata by the appellant company. Such fact is an incidental one and does not constitute an integral part of cause of action so as to vest jurisdiction in this Court. It has been pleaded that the appellant-company had been subjected to alleged similar enquiries at the behest of respondent No. 3 and other authorities in Kolkata, we are of the considered view that in the factual matrix of the instant case as impugned summons had been issued by respondent No. 1 authority from Kochi and the appellant-company is required to respond to the same at Kochi also, the principle of forum conveniens, as aforesaid, would dissuade the Court from exercising its discretionary writ jurisdiction - Decided against assesee.
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