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Appellant cannot choose office of GST department where he can appear & submit documents: HC
Case Law Details
- Case Name
- Kothamangalam Service Co-Operative Bank Ltd. Vs Intelligence Officer State Goods And Service Tax Depart (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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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...
