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TMI Blog2016 (5) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... attention to the specific facts pleaded in paras 3 and 7 of the petition. It is stated therein that the Petitioner is engaged in the business of operating leases of vehicles across India for which purpose it has entered into Master Lease Agreements (MLAs) with customers. It is stated that most of the MLAs were executed in Delhi. The stamp duty thereon was also paid to the Government of the National Capital Territory of Delhi. It is stated that while there may be vehicles which are registered pursuant to the said MLAs in different states, there are vehicles that have also been registered in Delhi and are operating in Delhi. 2. It has further been pleaded that the service tax sought to be collected from the Petitioner, in respect of which a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Del.) and Vishnu Security Services v. Regional Provident Fund Commissioner 2012 (129) DRJ 661 (DB). 5. The Five-Judge Bench of this Court in Sterling Agro Industries Ltd. (supra) summarised the legal position, after analysing the case law till then, and modified the conclusions of the earlier judgment of the Full Bench of this Court in New India Assurance Company Limited v. Union of India AIR 2010 Delhi 43 (FB) as under: (a) The finding recorded by the Full Bench that the sole cause of action emerges at the place or location where the tribunal/appellate authority/revisional authority is situate and the said High Court (i.e., Delhi High Court) cannot decline to entertain the writ petition as that would amount to failure of the duty of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m conveniens and the nature of cause of action are required to be scrutinized by the High Court depending upon the factual matrix of each case in view of what has been stated in Ambica Industries (supra) and Adani Exports Ltd. (supra). (g) The conclusion of the earlier decision of the Full Bench in New India Assurance Company Limited (supra) "that since the original order merges into the appellate order, the place where the appellate authority is located is also forum conveniens" is not correct. (h) Any decision of this Court contrary to the conclusions enumerated hereinabove stands overruled." 6. Much of the arguments before this Court advanced by Mr Mittal and Mr Rahul Kaushik, learned counsel for the Respondents, centred around the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot limited to the territory of Mumbai. 9. In light of the above two factors, and in light of the law explained by the decisions of the Supreme Court referred to hereinbefore and the principles crystallized in the judgment of the Five-Judge Bench of this Court in Sterling Agro Industries (supra), the Court is of the view that it would not be justified in declining to exercise jurisdiction on the doctrine of forum conveniens. Consequently, the Court is satisfied that the present petition is maintainable in this Court. 10. The Respondents will now file their respective replies to the petition on merits within four weeks. Rejoinder be filed before the next date of hearing. 11. List on 8th November, 2016. CM No.6778/2016 12. As already noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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