9911796707
TMI Blog2020 (8) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... ments. I, therefore, make it clear that in the event of any notice or other proceedings being issued to the petitioners in connection with the investigation that is currently ongoing, wherein reference is made to any document seized from the petitioners, the respondents shall permit the petitioners to take copies of those documents relied upon in the said notice/proceedings, before proceeding further in the matter. After the stage of investigation, the respondents shall return to the petitioners, all such seized documents as are not relied upon by them for proceeding further against the petitioners. Transfer of the files to Kollam and to base the investigation in Kollam - HELD THAT:- The said prayer of the petitioners cannot be acceded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thapuram, Kollam and Ernakulam respectively, the investigation has been based in Ernakulam, which causes inconvenience to the petitioners in that they have to carry their records pertaining to the other branches all the way to Ernakulam for participating in the investigation proceedings. The prayer in the writ petition, therefore, is for direction to the respondents to issue copies of the seized documents, as also for a transfer of the investigation to Kollam so that the petitioners are not inconvenienced in the investigation process initiated by the respondents. 3. Through a statement filed on behalf of the respondents it is stated as follows in paragraphs 2 to 8. 2. It is submitted that the various places of business of Chungath G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officers, who may designated as 'proper officers' for the purpose of carrying out the provisions of the Act, are matters of policy and administration within the Commercial Taxes Department. Dealers cannot be consulted on such decisions, and the Deputy Commissioner or Joint Commissioner, while arriving at such a decision may take into consideration, crucial information, relating to the Crime file. 3. Thus crime files of Chungath Group, bearing GSTIN 32AAHFR7213D1ZM and GSTIN 32ACKPR7163H1ZD were entrusted to the 2nd respondent herein. Among the two allotted crime files, the branch office of the petitioner, M/s Chungath Gold Plaza, KPCC Jn, MG Road Emakulam bearing GSTIN 32ACKPR7163H1ZD was inspected by the 2nd respondent. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n books of accounts and other details at the place of business. Section 35 of the CGST/KSGST Act 2017 reads: Provided that where more than one place of business is specified in the Certificate of registration, the accounts relating to each place of business shall be kept at such place of business . 6. Further, it is found that the lion share of business of the group is concentrated in districts of Ernakulam and Thrissur and their accounts are also being kept at there. A total of 16 places of business falling under 8 registrations were inspected on 18.12.2019 and of these 16 places, 11 business places are located in Ernakulam and Thrissur Districts coming under the jurisdiction of Ernakulam zone of the SGST Department. The respondent s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7(5) of the CGST/KSGST Act, 2017, the documents/books seized from the person need not be provided to the dealer, if in the opinion of the proper officer, it will prejudicially affect the investigation. 4. The reasons indicated in the statement, for rejecting the request for transfer of the investigation to Kollam are also seen reflected in an order dated 20.05.2020 that is produced as Ext.R(a) by the respondents, and impugned by the writ petitioner in W.P.(C)No.14907/2020. It is further submitted by the learned Government Pleader that copies of the seized documents can be made available to the petitioners in the event notices are issued to the petitioners in the course of investigation or thereafter, and reliance is placed therein on a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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