The decision of District Court Judge John O'Neill last week not to make any order in the Revenue Commissioners' case against Tipperary TD Michael Lowry's (pictured) company, Garuda Ltd, is interesting.

The case against the company, which is being taken by the Director of Public Prosecutions on behalf of the Revenue, concerns an allegation that it filed incorrect corporation tax returns in 2003 and 2007.

When the summons in the case was secured from the courts, in December 10th, 2013, Garuda still had its registered office in BBT Chartered Accountants on Torquay Road, Foxrock, Dublin, home to the Lowry company for 17 years.

However, by the time the summons was served on January 10th this year, the company’s registered office had been shifted to Thurles, Co Tipperary.

When the case was heard in Dublin District Court, Garuda argued that the court could make no order as it had no jurisdiction over a company which was based in Thurles.

The DPP, for its part, said the acceptance of the Garuda argument would mean a company could frustrate a prosecution by continually changing its registered office.

The location of the office dictates the location of the relevant court. Judge O’Neill, in a reserved ruling, said the summons had been served at the company’s previous registered address and held that the court did not have jurisdiction.

The Revenue could appeal the judge’s ruling, or it could seek to have a summons issued by the court in Thurles, with a view to having the case heard there. Garuda, a refrigeration business trading as Streamline Enterprises, has a business premises in Thurles.

If the case proceeds through the courts in Tipperary, a decision will have to be made in time as to whether it will be heard summarily, or before a jury.

If Judge O’Neill’s view is successfully appealed, the same will apply for a Dublin court.