TMI Blog2019 (6) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r: (a) Respondent No.1 being the Financial Institution which had sold the assets belonging to M/s. Premium Paper Board Industries Ltd., to the Petitioner under the Secutirization and Reconstruction of Financial Assets and Enforcement of Security Interests Act, 2002; (b) Respondent No.2 is the State of Gujarat; (c) Respondent Nos.3 and 4 are Officers of State of Guja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use 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 ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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