https://www.taxtmi.com/caselaws?id=398941 The court upheld the decision not to transfer the investigation proceedings of a jewellery business group concern from Ernakulam to Kollam due to COVID-19 and logistical reasons. The court emphasized the Department's authority in choosing the investigating officer and venue, dismissing the appellants' arguments for a transfer based on practical constraints and the officer's suitability at the current location. The refusal to transfer was affirmed, granting time for digital production of books of accounts as directed by the Single Judge. Writ Appeals were dismissed, maintaining the Department's discretion in the investigation process. en-us Thu, 17 Sep 2020 00:00:00 +0530 Wed, 19 Mar 2025 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398941 The court upheld the decision not to transfer the investigation proceedings of a jewellery business group concern from Ernakulam to Kollam due to COVID-19 and logistical reasons. The court emphasized the Department's authority in choosing the investigating officer and venue, dismissing the appellants' arguments for a transfer based on practical constraints and the officer's suitability at the current location. The refusal to transfer was affirmed, granting time for digital production of books of accounts as directed by the Single Judge. Writ Appeals were dismissed, maintaining the Department's discretion in the investigation process. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398941