9911796707
TMI Blog2013 (8) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... point as raised above should be addressed first. Before proceeding to deal with the above point, the salient features of the facts, which are more or less admitted, should be narrated. The petitioner is a non-banking Finance Company having his registered office at Magma House, 24 Park Street, Kolkata. The petitioner have the several branches across the country for providing services coming under the category of banking and other Financial Services, Business Auxiliary Services and Business Support Services attracting the service tax. The respondent no.3, the Commissioner of Service Tax at Kolkata issued several summons and notices to the petitioner Company for verification of the documents relating to the service tax on the finance lease under the category of Banking and other Financial Services and Business Auxiliary Services. Even a proceeding was initiated and demand was raised on Finance Lease Income, Collection Commission Income, Management Fees, Penal Interest, Termination Charges etc., along with an interest which is assailed by the petitioner before the Appellate Authority and the same is pending. However, an order of stay of the demand is passed by the Appellate Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India reported in 2004 (168) ELT 3 (SC) responding to (2004) 6 SCC 254 and in case of Canon Steels P. Ltd. -vs- Commissiner of Customs (Export Promotion) reported in 2007 (218) ELT 161 (SC). By citing a judgment of the larger bench of the Delhi High Court in case of Sterling Agro Industries Ltd. -vs- Union of India reported in 2011 (270) ELT 477(Del), Mr. Mittal submits that even a miniscule part of cause of action arose within the jurisdiction of the High Court, the writ petition would be maintainable before the said Court. Lastly Mr. Mittal relies upon a judgment of this Court in case of Eastern India Edible Oil Manufactures Association -vs- Union of India reported in 2004 (178) ELT 114 (Cal) to contend that any action constitutes an evil consequence at the place of the business, it would give rise to a cause of action and, therefore, the writ petition is maintainable. Per contra, the respondent authorities submit that a proceeding is initiated by the respondent no.3 at Kochi in the state of Kerala upon issuance of the summons therefrom. Reply given to the said summons or the notices from the registered office cannot be taken as the accrual of the cause of action. Lastly it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of the duty of the Court cannot be accepted in as much as such a finding is totally based on the situs of the tribunal/appellate authority/revisional authority totally ignoring the concept of forum conveniens. (b) Even if a miniscule part of cause of action arises within the jurisdiction of this Court, a writ petition would be maintainable before this Court, however, the cause of action has to be understood as per the ratio laid down in the case of Alchemist Ltd. (supra). (c) An order of the appellate authority constitutes a part of cause of action to make the writ petition maintainable in the High Court within whose jurisdiction the appellate authority is situated. Yet, the same may not be the singular factor to compel the High Court to decide the matter on merits. The High Court may refuse to exercise its discretionary jurisdiction by invoking the doctrine of forum conveniens. (d) The conclusion that where the appellate or revisional authority is located constitutes the place of forum conveniens as stated in absolute terms by the Full Bench is not correct as it will vary from case to case and depend upon the lis in question. (e) The finding that the Court may refuse to ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Calcutta High Court had no jurisdiction to entertain the writ petitioner and the view to the contrary taken by the Division Bench cannot be sustained. In view of the above finding, the writ petition is liable to be dismissed...." This Court, therefore, does not find that mere issuance of the notice or giving a reply would constitute a cause of action. The other point which the petitioner canvassed is that the purported action of the respondent no.1 gives rise to an evil consequence at the place of the business of the petitioner at Kolkata, and thus the writ petition is maintainable. The petitioner draws such inspiration from the judgment of this Court delivered in case of Eastern India Edible Oil Manufacture Association (supra). The facts as it appear from the said report is that by virtue of a treaty between India and Nepal, an notification was issued in the Public Interest exempting custom duty on the vegetable fat imported from Nepal. Subsequently, the duty free import was restricted to one lakh metric ton on annual quota basis and such import was to be made only by the Central Wire Housing Corporation. By another notification, such right was jointly given to the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the enactment was passed by the Parliament situated in New Delhi."
The evil consequence as tried to be contended by the petitioner must relate to the infringement of the rights as guaranteed under Constitution of India. No case of an infringement is made out in the writ petition. Rather it would appear from the pleadings made in the various paragraphs that compliance to the summons and/or notices is made and the entire facts as pleaded in the writ petition would reflect that the sheet anchor of the case founded on the action of the respondent no.1 to reopen the investigation which has already been concluded and dropped by the respondent no.3.
This Court, therefore, does not find that a slightest of the cause of action has arisen within the territorial jurisdiction of this Court and this Court, therefore, dismissed the writ petition for want of territorial jurisdiction.
Needless to record that none of the observation made herein shall be construed to have made on the merit of the disputes raised in this writ petition.
However, there shall be no order as to costs.
Urgent photostat certified copy of the judgment, if applied for, be given to the parties on priority basis. X X X X Extracts X X X X X X X X Extracts X X X X
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