M/S. Profinz Calicut vs The State Of Kerala
2024 Latest Caselaw 27829 Ker

Kerala High Court

M/S. Profinz Calicut vs The State Of Kerala on 13 September, 2024

Author: P Gopinath

Bench: P Gopinath

                                                   2024:KER:70304

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
               THE HONOURABLE MR. JUSTICE GOPINATH P.
   FRIDAY, THE 13TH DAY OF SEPTEMBER 2024 / 22ND BHADRA, 1946
                       WP(C) NO. 31719 OF 2024

PETITIONER:

          M/S. PROFINZ CALICUT,
          6TH FLOOR, A.V.S BUILDING, KALLAI ROAD,
          OPP. JAYALAKSHMI SILKS, KOZHIKODE, PIN - 673 002,
          REPRESENTED BY ITS MANAGING PARTNER.

          BY ADVS.
                     AKHIL SURESH
                     KALLIYANI KRISHNA B.


RESPONDENTS:

    1     THE STATE OF KERALA,
          REP. BY SECRETARY,
          TAXES DEPARTMENT GOVERNMENT SECRETARIAT,
          THIRUVANANTHAPURAM-, PIN - 695 001.

    2     ASSISTANT COMMISSIONER,
          STATE GOODS AND SERVICE TAX DEPARTMENT,
          POOTHOLE P.O., THRISSUR, PIN - 680 004.

    3     STATE TAX OFFICER,
          SQUAD NO. IV. SGST DEPARTMENT, POOTHOLE P.O.,
          THRISSUR, PIN - 680 004.

    4     INTELLIGENCE OFFICER UNIT-1,
          OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE),
          STATE GOODS AND SERVICES TAX DEPARTMENT, GST COMPLEX,
          JAWAHAR NAGAR COLONY, KOZHIKODE, PIN - 673 006.

    5     JOINT COMMISSIONER (APPEALS),
          OFFICE OF THE JOINT COMMISSIONER (APPEALS),
          STATE GST DEPARTMENT, POOTHOLE P.O., THRISSUR,
          PIN - 680 004.

          BY ADV. JASMINE M M (GP)

      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                         2024:KER:70304
WP(C) 31719/2024                      2



                            JUDGMENT

The petitioner has approached this Court seeking the

following reliefs:

(a) "Call for the records leading to Exhibit-P11 Summons dated l9.06.2024 and quash the same by the issuance of a wit of Certiorari or any other appropriate writ, order or direction;

(b) To issue such other writs, orders or direction which this Hon'ble Court may deem fit and proper to issue in the facts and circumstances of the case".

2. During the course of hearing of this writ petition on

12-09-2024, the learned counsel for the petitioner submitted

that originals of certain documents/records of the petitioner,

which have been seized by the 4th respondent during the course

of a search in the premises of the petitioner, may be returned

to the petitioner so as to enable the petitioner to continue with

its business and confine his reliefs to this prayer.

3. The learned Government Pleader, on instructions,

would submit that only those documents which are necessary

for completing the proceedings against the petitioner have

been retained by the 4th respondent and if self attested copies 2024:KER:70304

of the original documents, which are with the 4th respondent,

are given in place of the original documents, the original

documents can be returned to the petitioner subject to the

condition that they shall be produced before the authorities as

and when called upon to do so.

4. Having heard the learned counsel for the petitioner

and the learned Government Pleader, this writ petition will

stand disposed of directing the 4th respondent to return to the

petitioner the originals of the documents which have been

seized during the course of the search to the extent required by

the petitioner (after retaining copies of such documents duly

attested by the managing partner of the petitioner). It is also

made clear that the petitioner shall not tamper with the original

documents and shall produce the same before the authorities as

and when called upon to do so.

Writ petition is disposed of accordingly.

Sd/-

GOPINATH P. JUDGE ats 2024:KER:70304

APPENDIX OF WP(C) 31719/2024

PETITIONER'S EXHIBITS

Exhibit P1 A TRUE COPY OF THE ORDER OF SEIZURE IN FORM GST INS-02 DATED 13.01.2021.

Exhibit P2 A TRUE COPY OF THE INTIMATION OF LIABILITY DATED 05.07.2021 UNDER SECTION 74(5).

Exhibit P3 A TRUE COPY OF THE REPLY LETTER DATED 29.07.2021.

Exhibit P4 A TRUE COPY OF THE SHOW CAUSE NOTICE IN DRC‐ 01/01/2021‐22 DATED 01/09/2021.

Exhibit P5 A TRUE COPY OF THE REPLY DATED 30.09.2021.

Exhibit P6 A TRUE COPY OF THE ORDER IN ITC/GST/IV/4/2020‐21 DATED 08.11.2021.

Exhibit P7 A TRUE COPY OF THE POSTING NOTICES DATED 23.02.2023 POSTING THE MATTER FOR HEARING ON 02.03.2023.

Exhibit P8 A TRUE COPY OF THE ORDER OF SEIZURE IN FORM GST INS-02 DATED 20.04.2023.

Exhibit P9 A TRUE COPY OF THE SUMMONS ORDER DATED 20.04.2023.

Exhibit P10 A TRUE COPY OF THE INTERIM ORDER PASSED IN WRIT PETITION NO. 16965 OF 2023 DATED 14.06.2023.

Exhibit P11 A TRUE COPY OF THE SUMMONS DATED 19.06.2024.