Representatives of Garuda Ltd told Dublin District Court yesterday that the registered address of the company was changed from Foxrock to Thurles between the issuing of a court summons and the serving of the summons.
Garuda Limited, which trades as Streamline Enterprises, is owned by North Tipperary Independent TD Michael Lowry.
The business had its registered offices in Dublin since 1997 on December 10th, 2013 the summons was issued by the Dublin District Court.
A form seeking to change the Garuda address and dated December 31st, 2013, was received by the Companies Registration Office (CRO) on January 10th, 2014, and the new address was published on the CRO website on the 13th
A Garda served the summons at the Dublin office on January 16th but it was subsequently returned to Gardaí as the company's registered office had moved to Thurles.
Justin McQuade, for Garuda, told Dublin District Court yesterday that the “simple remedy is to go off to Tipperary” and ask the relevant District Court clerk there to issue the summons, but that the Revenue Commissioners was not choosing to do this.
Judge John O'Neill said he was not going to rush into judgment and adjourned his decision to May 12th next.
Garuda is facing charges concerning the company’s corporation tax for 2002 and 2006.
