M/S.Lucky Star Bakers PVT LTD vs. The State Tax Officer (Intelligence ) - Kerala High Court, 23 October 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 23RD DAY OF OCTOBER 2020 / 1ST KARTHIKA, 1942 WP(C).No.22769 OF 2020(U) PETITIONER: M/S.LUCKY STAR BAKERS PVT LTD CHELOOR, IRINJALAKDA, ,THRISSUR 680 122, REPRESENTED BY TIS MANAGING DIRECTOR RAVI.K.V., BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER (INTELLIGENCE ) SQUAD NO. 1, STATE GOODS AND SERVICES TAX DEPARTMENT, THRISSUR 680 004. 2 THE STATE TAX OFFICER INTELLIGENCE , SQUAD NO. II, STATE GOODS AND SERVICES TAX DEPARTMENT, THRISSUR 680 004. 3 THE DEPUTY COMMISSIONER OF STATE TAX INTELLIGENCE, STATE GOODS AND SERVICES TAX DEPARTMENT, THRISSUR 680 004. 4 THE JOINT COMMISSIONER (GENERAL) OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001. BY GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.22769 OF 2020(U) 2

JUDGMENT The petitioner has approached this Court aggrieved by the action of the respondents, who have, pursuant to the service of Ext.P2 series of notices on the petitioner, furnished the copies of the seized documents sought for by the petitioner only on 19.10.2020, but have instead on a reply to the notices to be submitted before them by 23.10.2020 ie. today. In the Writ Petition, it is the case of the petitioner that, having received the copies of the seized documents, running to about 12000 pages, only on 19.10.2020, it will be impossible for the petitioner to file the reply within the short time that is granted to it by the respondents.

I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondents. Taking note of the rival submissions and finding that the rules of natural justice would be violated if the petitioner is not granted adequate time to prefer a reply, inter alia, commenting on the seized documents that were received by him only on 19.10.2020, I dispose the Writ Petition by directing the respondents to grant the petitioner 30 days time from today, so as to enable him to file a proper reply to Ext.P2 series of notices, by incorporating comments against the seized documents that are relied upon in the said notices. The respondents shall thereafter hear

WP(C).No.22769 OF 2020(U) 3 the petitioner before passing final orders in the matter. The writ petition is disposed as above. A.K.JAYASANKARAN NAMBIAR

JUDGE mns

WP(C).No.22769 OF 2020(U) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE MAHAZAR PREPARED AND SIGNED BY THE 1ST RESPONDENT DATED. 07.01.2020. EXHIBIT P2 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DATED 24.08.2020. EXHIBIT P2 A COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DATED 24.08.2020. EXHIBIT P2 B COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DATED 24.08.2020. EXHIBIT P3 COPY OF THE CASE SUMMARY ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2017-18 DATED 24.08.2020. EXHIBIT P3 A COPY OF THE CASE SUMMARY ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2018-19 DATED 24.08.2020. EXHIBIT P3 B COPY OF THE CASE SUMMARY ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2019-20 DATED 24.08.2020. EXHIBIT P4 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2017-18 DATED 07.09.2020. EXHIBIT P4 A COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2018-19 DATED 07.09.2020. EXHIBIT P4 B COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2018-20 DATED 07.09.2020. EXHIBIT P5 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DATED 23.09.2020. EXHIBIT P5 A COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 30.09.2020. EXHIBIT P6 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 19.10..2020. EXHIBIT P7 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DATED 15.10.2020. RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE