The Kothamangalam Service Co-Operative Bank LTD. No. 583 vs. The Intelligence Officer
Held
The High Court held that a person summoned under Section 70 of the CGST Act cannot choose the office where they wish to appear and is legally bound to appear before the officer who issued the summons. The Court found the appellant's failure to appear deliberate and saw no reason to interfere with the Single Judge's judgment.
Facts
A Co-operative Bank was issued summons under Section 70 of the CGST Act by an Intelligence Officer in Kanhangad, while the Bank was located in Ernakulam. The Bank requested a transfer of the case to an office in Ernakulam due to difficulty, but its request was not granted, leading to a challenge against the summons.
Key Issues
The key legal issue was whether a person summoned under Section 70 of the CGST Act has the right to demand a change in the place of appearance specified in the summons.
Sections Cited
Section 70
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH MONDAY, THE 11TH DAY OF DECEMBER 2023/20TH AGRAHAYANA, 1945 WA NO. 2113 OF 2023 AGAINST THE JUDGMENT WP(C) 18592/2023 OF HIGH COURT OF KERALA APPELLANT/PETITIONER IN WP(C): THE KOTHAMANGALAM SERVICE CO-OPERATIVE BANK LTD. NO. 583, AGED 56 YEARS KOTHAMANGALAM, ERNAKULAM DISTRICT, REPRESENTED BY ITS SECRETARY., PIN - 686666 BY ADV O.D.SIVADAS RESPONDENTS/RESPONDENTS IN WP(C): 1 THE INTELLIGENCE OFFICER STATE GOODS AND SERVICE TAX DEPART, KERALA, KANHANGAD, KASARAGOD, PIN-671 315., PIN - 671315 2 THE JOINT COMMISSIONER, INTELLIGENCE & ENFORCEMENT STATE GST DEPARTMENT, KUREIKAL BUILDING, EDAPPALLY, ERNAKULAM, PIN-682 024., PIN - 682024 SC; P R SREEJITH THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 11.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA No.2113/2023 J U D G M E N T Dr. Kauser Edappagath, J.
This writ appeal has been filed challenging the judgment of the learned Single Judge in WP(C) No.18592/2023 dated 26th September 2023. 2. The appellant w
The judgment continues below.
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