Judgment
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
1.
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 documents in the ongoing inquiry in respect of the petitioner’s claim for Input Tax Credit from 01.07.2017 to 31.03.2023.
In response to both these summons, the petitioner has submitted a reply stating that he would not be able to attend the hearing on 17.05.2023 and it would be convenient for him, to avoid long distance travel if the hearing is arranged in a nearby place. The request was not considered by the respondents.
2.
Considering the facts and circumstances of the case, the petitioner is granted three days time to appear before the Intelligence Officer, Intelligence Unit, State Goods and Services Tax Department, Kerala, Kanhangad and produce all the documents mentioned in the summons dated 31.03.2023 and 24.04.2023. The petitioner is directed to appear on or before 29.09.2023. If the petitioner fails to appear on or before 29.09.2023 and produce the documents as mentioned in the aforesaid summons, the Intelligence Unit shall
WPC No.18592 of 2023 3 proceed with the inquiry and prepare a final report by drawing adverse inference of non appearance of the petitioner and non- production of the documents in support of the claim regarding the Input Tax Credit for the period from 01.07.2017 to 31.03.2023.
3.
With the aforesaid direction, the present writ petition stands finally disposed of.
Sd/- DINESH KUMAR SINGH
JUDGE
AP
WPC No.18592 of 2023 4 APPENDIX OF WP(C) 18592/2023
PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE NOTICE DATED 3103.2023 ISSUED BY THE 1ST RESPONDENT Exhibit P2 THE COPY OF THE REQUEST DATED 17.04.2023 Exhibit P3 THE TRUE COPY OF THE SUMMONS DATED 24.04.2023 ISSUED BY THE 1ST RESPONDENT Exhibit P4 . THE TRUE COPY OF THE REPLY DATED 16.05.2023 SUBMITTED BY THE PETITIONER