Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 20TH DAY OF FEBRUARY 2024 / 1ST PHALGUNA, 1945 WP(C) NO. 31464 OF 2022 PETITIONER/S:
M/S EMIRATES GOLD INTERNATIONAL CHANDRAGIRI ROAD, PRESS CLUB JN. KASARAGOD - 671121, REPRESENTED BY ITS MANAGING PARTNER, PIN - 671121 BY ADV A.KRISHNAN RESPONDENT/S:
1 ADDITIONAL COMMISSIONER DIRECTORATE GENERAL OF GST INTELLIGENCE, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR PO, KOCHI, PIN - 682017 2 ASSISTANT DIRECTOR KOCHI ZONAL UNIT DIRECTOR GENERAL OF GST INTELLIGENCE DIRECTORATE GENERAL OF GST INTELLIGENCE, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR PO, KOCHI, PIN - 682017 3 SENIOR INTELLIGENCE OFFICER DIRECTOR GENERAL OF GST INTELLIGENCE KOZHIKODE REGIONAL UNIT, NADAKKAVU KOZHIKODE, PIN - 673011 4 DIRECTOR GENERAL OF GST INTELLIGENCE DIRECTORATE GENERAL OF GST INTELLIGENCE, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR PO, KOCHI, PIN - 682017 BY ADV SREELAL N.WARRIER OTHER PRESENT:
SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.31464 of 2022 2 JUDGMENT Dated this the 20th day of February, 2024 The present writ petition has been filed under Article 226 of the Constitution of India.
2.
A search and seizure operation was carried out on the business premises of the petitioner on 17.03.2021.
Several incriminating documents and other documents were seized during the search and seizure operation.
3.
After analysing the documents and materials seized from the business premises of the petitioner, Ext.P5 show cause notice was issued on 28.07.2022, asking the petitioner to show cause as to why an amount of Rs.2,62,72,073/- being the CGST, SGST amount and KFC amount should not be recovered from the petitioner.
4.
The petitioner has not filed any reply to the show cause notice. The petitioner says that the petitioner has not been supplied with the documents demanded by him as mentioned in Ext.P4 and in the absence of those documents, the petitioner is unable to file reply to the show cause notice. The petitioner has approached this Court for
WPC No.31464 of 2022 3 a direction/mandamus to the respondents to supply the documents to enable him to file the show cause notice thereafter proceed with the law.
5. Sri. Sreelal N.Warrier, learned Standing Counsel for the respondents submits that the documents as mentioned in Ext.P4 shall be supplied within three days. The petitioner may file reply to the show cause notice within ten days thereafter, i.e, on or before 07.03.2024. In case, the petitioner does not file the reply on or before 07.03.2024, the adjudicating authority should proceed with the matter and finalize the order in original.
With the aforesaid direction, the present writ petition stands finally disposed of.
Sd/- DINESH KUMAR SINGH JUDGE AP
WPC No.31464 of 2022 4 APPENDIX OF WP(C) 31464/2022 PETITIONER EXHIBITS Exhibit P1 4. TRUE COPY OF THE FORM GST-INS-02 DATED 17.03.2021 ISSUED TO THE PETITIONER.
Exhibit P2 TRUE COPY OF THE MAHAZAR DATED 18.03.2021.
Exhibit P3 TRUE COPY OF THE STATEMENT DATED 18.03.2021 TAKEN FROM THE PETITIONER.
Exhibit p3(a) TRUE COPY OF THE STATEMENT DATED 18.03.2021TAKEN FROM THE STAFF OF THE PETITIONER Exhibit p3(b) TRUE COPY OF THE STATEMENT DATED 04.10.2021 TAKEN FROM THE PETITIONER Exhibit p4 9. TRUE COPY OF THE LETTER SEND BY PETITIONER TO 3RD RESPONDENT, DATED 04.10.2021.
Exhibit p4(a) TRUE COPY OF THE LETTER SEND BY PETITIONER TO 3RD RESPONDENT, DATED 26.04.2022.
Exhibit p5 TRUE COPY OF THE NOTICE DATED 28.07.2022 ISSUED BY 1ST RESPONDENT TO THE PETITIONER