2020 (9) TMI 1060

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....Decisions)<br>Dated:- 17-9-2020<br>Writ Appeal Nos. 1185/2020, 1196/2020 & 1224/2020 - -<br>GST<br>THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN And THE HONOURABLE MR. JUSTICE T.R.RAVI FOR THE PETITIONER : BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON FOR THE RESPONDENT : SENIOR GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN JUDGMENT Dated this the 17th day of September, 2020 Vinod Chandran,....

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....e concerned, Rajive and Company has its Head Office at Karunagapally and branch at Thiruvananthapuram and Rajeev Paul C has its Head Office at Kollam and branch at Ernakulam. The entire accounts are handled by the Head Office which is within Kollam District. It is the prayer of the petitioners that the investigation with respect to them may be carried out by an officer at Kollam especially due to ....

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....ly relies on Section 35 of the CGST and KsGST Act, 2017 which provides for maintenance of books of accounts in the business premises itself. It is also stated that a total of 16 places of business falling under eight registrations were inspected. Of which, 11 businesses were located at Ernakulam and Thrissur District coming under the Ernakulam zone of SGST Department. The Department also submits t....

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.... grounds stated in the statement. We do not think that the location of the lawyer can at all be a reason for the department to carry out proceedings in a particular place. 5. 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. The learned Counsel for the appellants would then submit that the very same o....