Merlin Resorts & Hotels (P) LTD. vs. The State Tax Officer
Held
The Court directed the State Tax Officer to provide the petitioner with copies of all documents relied upon in the show cause notice (Ext.P5). The petitioner was also instructed to provide documents requested by the department and was granted a further four weeks to file a reply to the show cause notice after receiving the documents.
Facts
The petitioner, a bar-attached hotel, had its premises inspected by GST officers, and certain documents were seized. Their request for copies of these seized records was rejected by the State Tax Officer, citing Section 67(5) of the CGST/SGST Acts, prompting the petitioner to file a writ petition.
Key Issues
Whether an assessee is entitled to copies of seized documents, especially those relied upon in a show cause notice, to enable them to file a proper reply, considering the provisions of Section 67(5) of the CGST/SGST Acts.
Sections Cited
Section 67(5)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 27TH DAY OF FEBRUARY 2024 / 8TH PHALGUNA, 1945 WP(C) NO. 22819 OF 2021 PETITIONER/S: M/S.MERLIN RESORTS & HOTELS (P) LTD., (HOTEL MERLINE INTERNATIONAL), 19/532, OPPOSITE RAILWAY STATION, THRISSUR, REPRESENTED BY ITS MANAGING DIRECTOR, LEON VAZHAPPILLY. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENT/S: 1 THE STATE TAX OFFICER, SQUAD NO.II, OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), SGST DEPARTMENT, THRISSUR-680 001. 2 THE COMMISSIONER OF STATE TAXES, STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002. OTHER PRESENT: SMT.THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)No.22819 of 2021 2 J U D G M E N T The petitioner is a private limited company. It is running a bar attached hotel at Thrissur and is an assessee under the CGST/SGST Acts. The premises of the petitioner were inspected by the officers of the State GST Department on 06.07.2019. Certain documents were seized from t
The judgment continues below.
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