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2018 (4) TMI 1232 - HC - Service TaxJurisdiction for investigating the service tax matter - centralized registration does not mention any place other than Chennai- transfer of files pertaining to the petitioner's case to the Jurisdictional Authorities/ Officers, viz., the respondents 3 and 4 for further proceedings - Circular No.1056/05/2017-C.X. dt. 29.07.2017 - Held that: - It is settled position that summons cannot be quashed or injuncted and this court in the case of Commissioner of Customs, Calcutta v. M.M.Exports [2007 (3) TMI 265 - SUPREME COURT OF INDIA] held that the writ petition was not maintainable to quash the summons and dismissed the writ petition. The respondents 1 and 2 have categorically stated that investigation is being carried out and the petitioner was carrying on business in Mumbai and in the Centralised Registration Certificate the Mumbai office was not registered - further, the Circular referred by the petitioner does not make it mandatory for investigation to be transferred to a different location. It is for the investigating authority to take a decision in the matter and it is not for the court under Article 226 of the Constitution of India to issue such a direction in this regard, especially, when the factual matrix appears to be that the petitioner was carrying on business within the jurisdiction of the respondents 1 and 2 - the prayer sought for by the petitioner cannot be granted - petition dismissed.
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