Judgment
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 the premises of the petitioner. Ext.P2 is the mahazar which gives the details of the documents seized from the premises of the petitioner. The petitioner submitted Ext.P6 letter seeking copies of the seized records. This request of the petitioner has been rejected by Ext.P7 placing reliance on Section 67(5) of the CGST/SGST Acts..
2.
When this matter was taken up on an earlier occasion, the learned senior Government Pleader had referred to the provisions of Section 67(5) to point out that, while the normal rule is that the assessee is entitled to ask for copies of the seized documents, such
WP(C)No.22819 of 2021 3 seized documents need not be given, if the officer has reasons to believe that the giving of copies of the documents might prejudicially affect the investigation.
It is submitted that any document that is relied upon by the department in Ext.P5 show cause notice can, however, be provided to the petitioner. It is submitted that the petitioner is also required to produce certain books of accounts and other documents requested for by the department and the petitioner has refused to hand over the same.
3.
The learned counsel appearing for the petitioner would submit that the petitioner is ready and willing to hand over the documents requested for by the department and the department may be directed to serve on the petitioner copies of all documents seized from the premises of the petitioner and which have been relied upon in Ex.P5.
4.
Taking into consideration the submissions made by the learned counsel for the petitioner and the learned senior Government Pleader, this writ petition
WP(C)No.22819 of 2021 4 will stand disposed of directing the first respondent to provide copies of all the documents relied on in Ext.P5 show cause notice to the petitioner on request. The petitioner shall appear before the first respondent at 11.00 a.m. on 14.03.2024 along with the documents sought for by the department. The first respondent shall, on the same day, hand over copies of all the documents referred to and relied on in Ext.P5 show cause notice to the petitioner. Since an opportunity has to be given to the petitioner to file a proper reply to Ext.P5 after receipt of documents, it is directed that the petitioner shall be given a further period of four weeks from 14.03.2024 to furnish a reply to Ext.P5 show cause notice.
The writ petition is disposed of as above.
Sd/- GOPINATH P., JUDGE rkj
WP(C)No.22819 of 2021 5 APPENDIX OF WP(C) 22819/2021 PETITIONER EXHIBITS Exhibit P1 COPY OF CERTIFICATE OF INCORPORATION ISSUED BY THE REGISTRAR OF COMPANIES, TAMIL NADU.
Exhibit P2 COPY OF INS O2 ISSUED BY THE INSPECTING AUTHORITIES TO THE PETITIONER.
Exhibit P3 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT.
Exhibit P3(a) COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.
Exhibit P4 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT.
Exhibit P4(a) COPY OF REPLY FILED BY THE PETITIONER.
Exhibit P5 COPY OF INTIMATION IN FORM GST DRC - 01A ISSUED BY THE 1ST RESPONDENT.
Exhibit P6 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.
Exhibit P7 COPY OF LETTER ISSUED BY THE 1ST RESPONDENT.
Exhibit P8 COPY OF JUDGMENT IN WPC NO.14144/2020 OF THIS HON'BLE COURT.