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KOHINOOR FLOORS PVT. LTD. vs. STATE TAX OFFICER, ERNAKULAM AND STATE TAX OFFICER, ERNAKULAM
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
Anil D. Nair
R.sreejith
P.jinish Paul
Res. Counsel
Shamsudheen V.k

Petitioner / Applicant

KOHINOOR FLOORS PVT. LTD.

Respondent STATE TAX OFFICER, ERNAKULAM AND STATE TAX OFFICER, ERNAKULAM
Court Kerala High Court
State

Kerala

Date Jul 12, 2018
Order No.

W.P.(C) No. 39178 of 2017

Citation

2018(7) TAXREPLY 2967
Original Order
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ORDER

In the petitioner's premises, the Sales Tax Department conducted search and seizure, under Rule 137 of the Kerala Goods and Services Tax Rules, 2017 (the Rules). It seized many documents, besides a pen drive. The Department, it seems, copied on to the pen drive certain electronic records available in the petitioner's computer system. 2. Later, the petitioner applied under Section 67(5) of the Central Goods and Services Tax Act, requesting the authority to provide copies of the documents seized. The Department refused. Aggrieved, the petitioner filed this Writ Petition. 3. The petitioner's counsel submitted that unless the Department provides copies of all the documents seized, the petitioner cannot proceed any more in the inquiry. The petitioner also seems to have filed an affidavit declaring that it has no other records than those seized. 4. In response, the Government Pleader has submitted that, the Department has seized the documents, such as delivery note....

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