Ozone Granites Private Limited vs. Intelligence Officer
Held
The Court directed the petitioner to file a reply and appear before the respondent on January 10, 2024. If the petitioner fails to comply, no further opportunity will be granted, and the respondent can proceed with the matter.
Facts
The petitioner sought copies of records and sufficient time to reply to notices issued by the GST department. The department claimed all relevant documents had been supplied, but the petitioner argued the documents were voluminous and they needed more time.
Key Issues
Whether the petitioner was provided with adequate documents and sufficient time to file a reply to the GST notices.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 22ND DAY OF DECEMBER 2023 / 1ST POUSHA, 1945 WP(C) NO. 41935 OF 2023 PETITIONER/S: OZONE GRANITES PRIVATE LIMITED, VP 1/427, MANKUZHY, WEST VENGOLA P.O., PERUMBAVOOR, ERNAKULAM- REPRESENTED BY ITS MANAGING DIRECTOR, SRI. IRSHAD P.A., PIN - 683556 BY ADVS. A.KUMAR P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD RESPONDENT/S: 1 INTELLIGENCE OFFICER, INTELLIGENCE UNIT, STATE GOODS & SERVICES TAX DEPARTMENT, PERUMBAVOOR, PIN - 683542 2 SENIOR ENFORCEMENT OFFICER, ENFORCEMENT SQUAD-1, STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMANOOR, ERNAKULAM, PIN - 682015 OTHER PRESENT: SMT.JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 41935 OF 2023 2 J U D G M E N T The present writ petition has been filed seeking the following reliefs: “For these and other grounds to be urged at the time of hearing, it is humbly prayed that this Honourable Court may be pleased to call for the records relating to Exhibit P2 and Exhibit P3 notices issued by the 1st respondent and the written requests Exhibit
The judgment continues below.
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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.