Companies Act 2014
1426. The jurisdiction of the Circuit Court or District Court in proceedings that may be instituted in the State by a liquidator in exercise of his or her powers under Article 18 of the Insolvency Regulation may be exercised by the judge for the time being assigned—
(a) in the case of the Circuit Court, to the circuit, and
(b) in the case of the District Court, to the district court district,
in which the defendant ordinarily resides or carries on any profession, business or occupation.