M/S.K.E. Agro Products (P) LTD. vs. The State Tax Officer (Ib)-1
Held
The Court held that while the right to transfer files is not absolute and was not pressed, the petitioners are entitled to copies of statements recorded during the investigation, subject to the Proper Officer's opinion that it would not prejudicially affect the investigation.
Facts
Petitioners sought transfer of GST investigation files to a location near their businesses and copies of statements recorded during the inquiry. The Proper Officer refused these requests, citing the sensitive nature of the investigation.
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
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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 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,
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