Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 884 - HC - VAT and Sales TaxAttachment of property - non-payment of Value Added Tax by the erstwhile owner of the property - HELD THAT:- It is likely to take a view that we would have jurisdiction to entertain this Petition as it could be said that a part of the cause of action has arisen in Mumbai. However, we note that the contesting parties are situated in Gujarat, the property which is sought to be attached, is situated in Gujarat, the Officers who have passed the impugned order under the Gujarat VAT Act, 2003 is also situated in Gujarat. In the above facts, taking into account the doctrine of forum convenience, it would be appropriate that we do not exercise our jurisdiction and as appropriate Court - petition disposed off.
|