https://www.taxtmi.com/caselaws?id=253737 The court declined to interfere with the impugned summons issued by respondent No. 1 authority in Kochi, Kerala, despite the appellant's challenge to territorial jurisdiction. The court emphasized the principle of forum conveniens, stating that the mere receipt of the summons in Kolkata did not establish cause of action within that territory. The court clarified that its decision did not address the case's merits and granted the appellant liberty to challenge the summons before the appropriate forum. en-us Fri, 20 Sep 2013 00:00:00 +0530 Tue, 02 Dec 2014 22:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253737 The court declined to interfere with the impugned summons issued by respondent No. 1 authority in Kochi, Kerala, despite the appellant's challenge to territorial jurisdiction. The court emphasized the principle of forum conveniens, stating that the mere receipt of the summons in Kolkata did not establish cause of action within that territory. The court clarified that its decision did not address the case's merits and granted the appellant liberty to challenge the summons before the appropriate forum. Case-Laws Service Tax Fri, 20 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253737