TMI Blog2022 (8) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... avaram, Deputy Commissioner of CGST and Central Excise, The Additional Commissioner of GST and Central Excise X X X X Extracts X X X X X X X X Extracts X X X X ..... re situated at Coimbatore and Madurai respectively. Since there is no challenge to the assumption of jurisdiction, the Court is not inclined to state anything further on the question of appropriate officer to conduct the proceedings. 4. However, the petitioner is at liberty to make a request before the officer seeking a continuation of the proceedings before the officer at any specific location a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions and the applicability of the aforesaid decision to the case of the petitioner, this Court is not inclined to interfere at this stage. Suffice it to state that the petitioner is at liberty to establish that the above decision is applicable to its case, and that the authority shall consider the matter, in accordance with law, and bearing in mind the aforesaid decision. To be noted that the afor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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