Home Case Index All Cases GST GST + HC GST - 2020 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (9) TMI 1060 - HC - GSTTerritorial Jurisdiction - transfer of the case - 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 the COVID situation as also due to the voluminous documents which would have to be transported to Ernakulam - HELD THAT:- The officer at Ernakulam has been authorised to look into the matter specifically on the 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. There are no reason to interfere with the refusal of the Single Judge, to exercise jurisdiction under Article 226. For production of books of accounts a month's time shall be granted from today which can also be in the digital mode. As far as the supply of copies of documents seized and intended to be relied on, the learned Single Judge has made sufficient safety measures which though not challenged, we reiterate and re-affirm. Appeal dismissed.
|