Jmj Traders vs. The Assistant Commissioner - Kerala High Court, 02 April 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUE AY ,THE 02ND DAY OF APRIL 2019 / 12TH CHAITHRA, 1941 WP(C).No. 8038 of 2019 PETITIONER/S: 1 M/S.JMJ TRADERS, MANJOOR, KOTTAYAM REPRESENTED BY ITS PROPRIETOR SRI JAIMON JOSEPH 2 THE ASSISTANT COMMISSIONER, STATE GST, CIVIL STATION, COLLECTORATE BUILDING, KOTTAYAM 686 001. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, SGST DEPARTMENT, TAX COMPLEX, NAGAMPADAM, KOTTAYAM 686 002 2 THE ASSISTANT COMMISSIONER STATE GST, CIVIL STATION, COLLECTORATE BUILDING, KOTTAYAM 686 001 3 THE DEPUTY COMMISSIONEER, SGST DEPARTMENT, CIVIL STATION, COLLECTORATE BUILDING, KOTTAYAM 686 001 4 THE INSPECTOR OF POLICE, CENTRAL BUREAU OF INVESTIGATION, (GOVERNMENT OF INDIA, ANTI CORRUPTION BRANCH, KATHRIKADAVU, KALOOR, P.O KOCHI 17

W.P.(C) No. 8038/2019 -2- 5 THE SUPEREINTENDENT OF POLICE, CENTRAL BUREAU OF INVESTIGATION, (GOVERNMENT OF INDIA, ANTI CORRUPTION BRANCH, KATHRIKADAVU, KALOOR P.O, KOCHI 17 OTHER PRESENT: GP. SMT. M.M. JASMINE., SRI. ALAN PRIYADARSHINI DEV THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T Heard Sri Alan Priyadarshi Dev, the learned counsel for the petitioner and Smt. M.M. Jasmine, the learned Government Pleader for the respondents

The petitioner prays for the following reliefs: “(i) To call for the records leading to Ext.P2, P3, P5 and P7 notices and to issue a writ of certiorari quashing the same as they are issued in gross violation of the principles of natural justice. (ii) To direct 4th and 5th respondents to return the records recovered from the petitioner's premises covered by Ext.P1, P1(a), P1(b) search lists or copies thereof so as to enable the petitioner to produce the same before the 2nd respondent. (iii) To pass such other order or direction as this Hon'ble Court may deem fit in the circumstances of the case”

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The learned counsel for the petitioner submits that the petitioner has taken photocopies of all the documents seized by the fifth respondent. The petitioner requests four weeks' time to reply to Exts.P2 and P3. 4. The time requested by the petitioner to file reply appears to be reasonable and is not opposed by the learned Government Pleader as well.

The writ petition is disposed of by this order: The petitioner is given four weeks' time from today to respond to Exts.P2 and P3 notices together with documentary evidence if any. The enquiry thereafter shall be completed within six weeks. S.V.BHATTI JUDGE jjj

W.P.(C) No. 8038/2019 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE SEARCH LIST PREPARED BY THE CBI OFFICERS FOR THE OFFICE DATED 10-08-2016 EXHIBIT P1 A AOF THE SEARCH LIST PREPARED BY THE CBI OFFICERS FOR THE GO DOWN DATED 10-08-2016 EXHIBIT P1 B AOF THE SEARCH LIST PREPARED BY THE CBI OFFICERS FOR THE RESIDENCE DATED 10-08-2016 EXHIBIT P2 AOF THE PRE-ASSESSMENT NOTICE ISSUED FOR THE YEAR 2012-13 DATED 25-02-2017 EXHIBIT P3 AOF THE PRE-ASSESSMENT NOTICE ISSUED FOR THE YEAR 2013-14 DATED 27-11-2018 EXHIBIT P4 AOF THE REPLY FILED BY THE PETITIONER BEFORE THE FIRST RESPONDER EXHIBIT P4 A AOF THE REPLY FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED 29-07-2017 EXHIBIT P4 B AOF THE REPLY FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED 25-09-2017 EXHIBIT P4 C AOF THE REPLY FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED 28-12-2017 EXHIBIT P4 D AOF THE REPLY FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 02-09-2017. EXHIBIT P5 AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 20-06-2017 (RECEIVED BY THE PETITIONER ONLY ON 14-11-2018) EXHIBIT P6 AOF THE ORDER PASSED IN THE WRIT PETITION(C) NO 38222 OF 2018 (RELATING TO THE YEAR 2012-13)

W.P.(C) No. 8038/2019 -5- EXHIBIT P6 A AOF THE INTERIM ORDER PASSED IN THE WRIT PETITION(C) NO. 40097 OF 2018 (RELATING TO THE YEAR 2013-14) EXHIBIT P7 AOF THE NOTICE ISSUED BY THE 2ND RESPONDENT FOR THE YEARS 2012-13 & 13-14 DATED 02-03-2019 EXHIBIT P8 AOF THE LETTER FILED BEFORE THE 4TH RESPONDENT REQUESTING RETURN OF THE SEIZED DOCUMENTS EXHIBIT P9 AOF THE LETTER FILED BEFORE THE 5TH RESPONDENT RELATING TO THE YEAR 2012-13 DATED 25-09-2017 REQUESTING RETURN OF THE SEIZED DOCUMENTS EXHIBIT P9 A AOF THE ACKNOWLEDGEMENT FOR EXT.P9 EXHIBIT P10 AOF THE LETTER FILED BEFORE THE 5TH RESPONDENT RELATING TO THE YEAR 2013-14 REQUESTING RETURN OF THE SEIZED DOCUMENTS EXHIBIT P10 A AOF THE ACKNOWLEDGEMENT FOR EXT.P10