Appellant cannot choose  office of GST department where he can appear & submit documents: HC

Kothamangalam Service Co-Operative Bank Ltd. Vs Intelligence Officer State Goods And Service Tax Depart (Kerala High Court) Introduction: The Kerala High Court, in the case of Kothamangalam Service Co-Operative Bank Ltd. vs. Intelligence Officer State Goods and Service Tax Department, addressed a writ appeal challenging a judgment related to the choice of the GST department office for appearance. The appellant, a Co-operative Society, contested summons under Section 70 of the CGST Act. Detailed Analysis: The appellant, situated in Kothamangalam, received summons (Ext.P1 and P3) from the 1st re...