9911796707
TMI Blog2020 (9) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 X X X X Extracts X X X X X X X X Extracts X X X X ..... Head Office at Karunagapally and branch at Thiruvananthapuram and Rajeev Paul C has its Head Office at Kollam and branch at Ernakulam. The entire accounts are handled by the Head Office which is within Kollam District. It is the prayer of the petitioners that the investigation with respect to them may be carried out by an officer at Kollam especially due to the COVID situation as also due to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sGST Act, 2017 which provides for maintenance of books of accounts in the business premises itself. It is also stated that a total of 16 places of business falling under eight registrations were inspected. Of which, 11 businesses were located at Ernakulam and Thrissur District coming under the Ernakulam zone of SGST Department. The Department also submits that books of accounts being maintained in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... think that the location of the lawyer can at all be a reason for the department to carry out proceedings in a particular place. 5. It is also for the Department to decide, which of its officers should continue the proceedings. The assessee cannot have a choice in the matter. The learned Counsel for the appellants would then submit that the very same officer at Ernakulam could hold sitting at Kol ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
