The Kothamangalam Service Co-Operative Bank LTD. No.583, vs. The Intelligence Officer
Held
The Court directed the petitioner to appear before the Intelligence Officer at the original location by 29.09.2023 and produce all documents mentioned in the summons. It further stated that if the petitioner fails to comply, the Intelligence Unit shall proceed with the inquiry and prepare a final report by drawing adverse inference.
Facts
The petitioner challenged summons issued by the Intelligence Officer for an inquiry into their Input Tax Credit claims from 01.07.2017 to 31.03.2023. The petitioner had requested a change of venue for the hearing to avoid long-distance travel, but this request was not considered by the respondents.
Key Issues
The key legal issues were the validity of the summons issued for an Input Tax Credit inquiry and the non-consideration of the petitioner's request for a change of venue for the hearing.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 26TH DAY OF SEPTEMBER 2023 / 4TH ASWINA, 1945 WP(C) NO. 18592 OF 2023 PETITIONER:
THE KOTHAMANGALAM SERVICE CO-OPERATIVE BANK LTD. NO.583,, KOTHAMANGALAM, ERNAKULAM DISTRICT, PIN:686666, REPRESENTED BY ITS SECRETARY
BY ADV O.D.SIVADAS
RESPONDENTS:
1 THE INTELLIGENCE OFFICER, STATE GOODS AND SERVICE TAX DEPART, KERALA, KANHANGAD, KASARAGOD, PIN - 671315 2 THE JOINT COMMISSIONER INTELLIGENCE & ENFORCEMENT, STATE GST DEPARTMENT, KUREIKAL BUILDING, EDAPPALLY, ERNAKULAM, PIN - 682024
RESHMITA RAMACHANDRAN-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT Dated this the 26th day of September, 2023
The present writ petition has been filed under Article 226 of the Constitution of India against the summons Exts.P1 and P3 dated 31.03.2023 and 24.04.2023 from the Office of the Intelligence Officer, Intelligence Unit, State Goods and Services Tax Department, Kerala, Kanhangad requiring the petitioner to give evidence and produce docum
The judgment continues below.
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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.