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TMI Blog2020 (8) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... these writ petitions involve a common issue, they are taken up for consideration together and disposed by this common judgment. 2. The petitioners have approached this Court through the present writ petitions at various stages during an investigation that is ongoing into the affairs of the petitioners under the GST Act, at the instance of the respondents. In the writ petition, it is the case of the petitioners that their request for copies of documents, that were seized by the respondents in connection with the ongoing investigation, has been illegally turned down by the respondents, and further, while the petitioners have their business activities centred around Karunagappally, Thiruvananthapuram, Kollam and Ernakulam respectively, the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, Karunagapally. Kollam (petitioner in wp 14144 of 2020) were allotted to the 2nd respondent vide order referred to above dated 01-01-2020. It is humbly submitted that the same was issued by the 5th respondent after discussions with the Deputy Commissioner, intelligence. Thiruvananthapuram. Such internal work arrangements, based on the information/inspection/investigation by intelligence officers/squad are integral to proper administration of work, particularly in matters of revenue. In this regard, reference may be made to section 6 of the KSGST Act, were it is expedient to appoint officers as 'proper officers'. The allotment of files and work arrangements to various tax officers, who may designated as 'proper officers' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of representations to 5th, 2nd and 3rd respondents, requesting for transfer of files from the 2nd respondent to the 4th respondent. The petitioner also prayed for taking photocopies of the seized records. 5. The respondent herein submits that as per available records major volume of business is found in the additional place of business, ie; at KPCC Jn, M.G.Road, Ernakulam. The petitioner repeatedly stated in representations as well as in writ petition, that the books of accounts of said premises are kept and maintained at their head office is not a legally justifiable ground for transfer of files to 4th respondent. The petitioner is statutorily obliged to maintain books of accounts and other details at the place of business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the respondent, in giving reasonable time for the petitioner to respond to the notice and produce documents, accounts etc, if the problem they face is due to Covid-19 restrictions on travel. 8. The respondent wishes to submit that gold is an evasion prone commodity, the crime files of which warrants speedy disposal in the sake of revenue. Unwarranted delay in proceedings can lead to irreparable damages and losses to the revenue of State, and may also lead to evasion tactics by the dealers. The petitioner has also asked for the copies of recoveries. It is submitted that taking such extracts/copies will adversely affect the investigation. As provided under Section 67(5) of the CGST/KSGST Act, 2017, the documents/books seized from the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 7. As regards the prayer of the petitioners for a transfer of the files to Kollam and to base the investigation in Kollam, I am of the view that the said prayer of the petitioners cannot be acceded to. In matters of investigation the respondents are to be given a certain degree of leeway while deciding such administrative matters such as the place at which an investigation is to be based and the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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