Lillykutty Mathew vs. The State Tax Officer (Ib) - I
Held
The Court held that while petitioners cannot demand transfer of investigation files, they are entitled to copies of statements recorded during the inquiry, provided it does not prejudicially affect the investigation. The refusal to provide copies was set aside for reconsideration.
Facts
Petitioners sought transfer of investigation files to a location near their business and copies of statements recorded during the inquiry. The tax officer refused these requests, citing the sensitive nature of the investigation and potential prejudice to its progress.
Key Issues
Whether petitioners are entitled to copies of statements recorded during a GST investigation and to have the investigation transferred to a location of their choice.
Sections Cited
Section 67, Section 70
AI-generated summary — verify with the full judgment below
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 BECHU KURIAN THOMAS FRIDAY, THE 19TH DAY OF NOVEMBER 2021 / 28TH KARTHIKA, 1943 WP(C) NO. 20447 OF 2021 PETITIONER: THOMAS MATHEW PROPRIETOR, M/S. J.M.J.MODERN RICE MILL, VIII/188A, ARPOOKARA WEST, KOTTAYAM-686 008. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER (IB) - 1 SGST DEPARTMENT, TAX TOWERS, 5TH FLOOR, KARAMANA, THIRUVANANTHAPURAM-695 002. 2 THE DEPUTY COMMISSIONER (IB) SGST DEPARTMENT, TAX TOWERS, 5TH FLOOR, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002. 3 THE COMMISSIONER OF STATE TAX SGST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002. BY DR.THUSHARA JAMES, SR. GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.11.2021, ALONG WITH WP(C)NOS.20453/2021, 20455/2021 & 20475/2021, THE COURT ON 19.11.2021 DELIVERED THE FOLLOWING:
W.P.(C) No.20447/21 & Conn. Cases IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY,
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.