- (1.) The appeal is directed against the judgement and order dated 08.08.2013 passed by the learned Single Judge in W.P. No. 18048 (W) of 2013 dismissing the writ petition challenging impugned summons dated 18.08.2013 and 11.01.2013 issued by respondent no.1 authority on the ground of lack of territorial jurisdiction.
(2.) The appellant is a non-banking finance company having its registered office in Kolkata and is engaged in the business of financial services. It has centralised registration with the Commissioner of Service Tax, Kolkata and is regularly submitting returns with the Service Tax Department in Kolkata Commissionerate. The appellant claimed that with regard to the relevant period i.e. 2007-08 and 2011-12 in respect of which the impugned summons were issued by the respondent no. 1 i.e. Assistant Director, Directorate General of Central Excise Intelligence situated at Kochi, Kerala, enquiries had been initiated at the behest of the respondent no. 3 i.e. Commissioner of Service Tax, Kolkata as well as CERA attached to the Comptroller and Auditor General, Government of India and orders on adjudication have also been passed in respect thereof with regard to service tax liability. It has also been pleaded that statements of the officers of the appellant company were recorded in Kolkata and various documents/information have been collected.
(3.) The appellant further pleaded that the subject matter of the impugned summons relate to an enquiry into the affairs of the company undertaken in Kolkata and the records relating thereto are also lying within the territorial jurisdiction of this Court.;