T.H.Shajahan vs. The State Tax Officer (Int.)
Held
The Court noted that the petitioner had since obtained copies of the seized records. It directed the respondent to grant the petitioner 45 days from the judgment date to file detailed replies to the notices, followed by adjudication after a personal hearing.
Facts
The petitioner challenged notices (including Form GST DRC-01A) alleging that copies of seized records were not provided, hindering his ability to file detailed objections. The Court had previously directed the petitioner to obtain the records.
Key Issues
The key issue was whether the petitioner was entitled to copies of seized records to effectively respond to the show cause notices issued under GST and KVAT Acts, and the appropriate time frame for filing replies.
Sections Cited
Form GST DRC-01A
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 22ND DAY OF DECEMBER 2020 / 1ST POUSHA, 1942 WP(C).No.26843 OF 2020(E) PETITIONER/S: T.H.SHAJAHAN AGED 43 YEARS MULLA HOLLOW BRICKS AND EARTH MOVERS, THACHEDATHU PREMISES, CHETTUKUZHY, IDUKKI DISTRICT BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER (INT.) MOBIL SQUAD NO IV, SGST DEPT, IDUKKI AT NEDUMKANDAM- 683 553. 2 THE COMMISSIONER OF STATE GST, STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002. OTHER PRESENT: GP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.26843 OF 2020(E) 2 JUDGMENT The petitioner has approached this Court aggrieved by Ext.P1 series of notices issued to him. In the writ petition, it is the case of the petitioner that copies of the seized records were not served on him while issuing Ext.P1 series of notices and therefore he is handicapped in the matter of preferring a detailed objection to the notices. When the matter came up for orders on
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.