Kothamangalam Service Co-Operative Bank Ltd. Vs Intelligence Officer
Date: December 10, 2023
Subject Matter
Taxpayer cannot choose the office of the GST department where they can appear and submit documents in response to the summons
Summary
The case involves a Co-operative Society registered under the Kerala Co-operative Societies Act, which was issued summons under Section 70 of the CGST Act by the 1st respondent to furnish details of accounts for various periods. The society requested…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT This writ appeal has been filed challenging the judgment of the learned Single Judge in WP(C) No.18592/2023 dated 26 th September 2023. 2. The appellant writ petitioner is a Co-operative Society registered under the Kerala Co-operative Societies Act. The 1st respondent issued Ext.P1 summons under Section 70 of the CGST Act, directing the appella…