Tip Top Furniture (P) LTD. vs. The State Tax Officer (Intelligence)
Held
The High Court held that denying copies of seized documents relied upon in the notice would violate natural justice. It directed the 1st respondent to furnish copies of the relevant documents within a week, grant the petitioners three weeks to submit objections, and then proceed to adjudicate the issue within a month after hearing them.
Facts
Petitioners received notices under Section 74 read with Section 122(1) of the CGST/SGST Act proposing tax and penalty based on estimated turnover for assessment years 2017-2018 and 2018-2019. They contended that they were not permitted to take copies of the documents seized from their premises, nor provided an opportunity to comment on them before adjudication.
Key Issues
Whether the principles of natural justice require the tax authorities to provide copies of seized documents relied upon in a show cause notice and an opportunity to file objections before commencing adjudication proceedings.
Sections Cited
Section 74, Section 122(1)
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WP(C).No.34457 OF 2019 PETITIONER: M/s.MOZART GLOBAL FURNITURE, DOOR NO. KP 23 A TO C, KOTTAKKAL, EDARIKKODE, MALAPPURAM, REPRESENTED BY ITS MANAGING PARTNER, K.T.SAIDALAVI. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER (INTELLIGENCE), MOBILE SQUAD, SGST DEPARTMENT, NILAMBUR - 679 329. 2 THE COMMISSIONER OF STATE GST, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM - 695 002. BY GOVERNMENT PLEADER SMT.M.M.JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.12.2019 ALONG WITH WP(C).NO.34470/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).NoS.34457, 34470, 34494, 34505, 34531, 34560 & 34451 OF 2019 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WP(C).No.34470 OF 2019 PETITIONER: M/S.TIP TOP FURNITURE LAND, KOTTAKKAL, MALAPPURAM DISTRICT, REPRESENTED BY K.T. SAIDALAVI, MANAGING PARTNER
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