2024 (6) TMI 1072 - HC - GST

Recovery of CGST, SGST amount and KFC amount - search and seizure of business premises - failure to supply the documents demanded - violation of principles of natural justice - HELD THAT - The petitioner has not filed any reply to the show cause notice. The petitioner says that the petitioner has not been supplied with the documents demanded by him as mentioned in Ext. P4 and in the absence of those documents, the petitioner is unable to file reply to the show cause notice. The petitioner has approached this Court for a direction/mandamus to the respondents to supply the documents to enable him to file the show cause notice thereafter proceed with the law. Standing Counsel for the respondents submits that the documents, as specified, shall be supplied within three days. Petition allowed to file reply within 10 days thereafter. The present writ petition stands finally disposed of.

Summary

The High Court of Kerala heard a writ petition filed under Article 226 of the Constitution of India regarding a search and seizure operation conducted on the petitioner's business premises. The petitioner was issued a show cause notice to explain why an amount of Rs. 2,62,72,073 should not be recovered. The petitioner requested documents to respond to the notice, and the Court directed the respondents to provide the documents within three days. The petitioner was given ten days to reply to the notice, with a deadline of 07.03.2024. Failure to reply by the deadline would allow the adjudicating authority to proceed and finalize the order. The writ petition was disposed of with this direction.