https://www.taxtmi.com/caselaws?id=397751 Where a partnership firm is arraigned as an accused, summons must be served on the firm in the prescribed manner and the entity must then choose its own representative for inquiry or trial. The Court cannot compel a particular partner or other person to represent the firm, nor substitute its own choice for the firm's selection. The proper judicial role is confined to verifying whether the appearing person is in fact the authorised representative and ensuring compliance with the statutory procedure. The prosecution was therefore permitted to proceed by serving summons on the firm and continuing under the representation mechanism recognised by the Code. en-us Fri, 31 Jul 2020 00:00:00 +0530 Sat, 06 Feb 2021 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397751 Where a partnership firm is arraigned as an accused, summons must be served on the firm in the prescribed manner and the entity must then choose its own representative for inquiry or trial. The Court cannot compel a particular partner or other person to represent the firm, nor substitute its own choice for the firm's selection. The proper judicial role is confined to verifying whether the appearing person is in fact the authorised representative and ensuring compliance with the statutory procedure. The prosecution was therefore permitted to proceed by serving summons on the firm and continuing under the representation mechanism recognised by the Code. Case-Laws Central Excise Fri, 31 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397751