Gee Yem Agro Mills vs. The State Tax Officer (Ib)-I
Held
The Court held that while the transfer of files is an administrative matter and cannot be dictated by the assessee, the right to obtain copies of statements is subject to the condition that it does not prejudicially affect the investigation. The Court directed the Proper Officer to reconsider the request for copies of statements.
Facts
Petitioners sought transfer of investigation files to a location near their businesses and copies of statements recorded during the GST investigation. The Proper Officer rejected these requests, citing the sensitive nature of the investigation.
Key Issues
Whether assessees have a right to transfer investigation files and obtain copies of statements recorded during a GST investigation?
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,
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