Location of the lawyer cannot be a reason at all for the department to carry out proceedings in a particular place and 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.
Section 67 of the CGST Act — Search and Seizure – The Appellant engaged in jewellery business. The petitioners submitted that the investigation may be carried out by an officer at Kollam especially due to the COVID situation as also due to the voluminous documents. The Department submitted that books of accounts being maintained in a digital format the specific ground raised by the petitioner cannot at all be countenanced. The learned Single Judge noticing these averments made on behalf of the Department declined exercise of discretion under Article 226. The court observed that they are no reasons to interfere with the refusal of the Single Judge, to exercise jurisdiction under Article 226.
Held that:- The Hon’ble High Court directed for production of books of accounts in a month’s time, which can also be in the digital mode and upheld the decision of the learned Single judge.
Location of the lawyer cannot be a reason at all for the department to carry out proceedings in a particular place and 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.
Section 67 of the CGST Act — Search and Seizure – The Appellant engaged in jewellery business. The petitioners submitted that the investigation may be carried out by an officer at Kollam especially due to the COVID situation as also due to the voluminous documents. The Department submitted that books of accounts being maintained in a digital format the specific ground raised by the petitioner cannot at all be countenanced. The learned Single Judge noticing these averments made on behalf of the Department declined exercise of discretion under Article 226. The court observed that they are no reasons to interfere with the refusal of the Single Judge, to exercise jurisdiction under Article 226.
Held that:- The Hon’ble High Court directed for production of books of accounts in a month’s time, which can also be in the digital mode and upheld the decision of the learned Single judge.