The petitioner is stated as aggrieved of Ext. P14 series notices issued by the 5th respondent/Fast Track Team under Section 17 D of the KGST Act.
2. The issue involved in all these cases is having close nexus with the issue, which has been projected in W.P.(C) No. 6666 of 2014. The said writ petition was disposed of, as per the judgment dated 21.03.2014. Since the reliefs sought for in all the cases are common, for the purpose of convenience of reference, the prayers raised in W.P.(C) No. 8625 of 2014 are extracted below :
(i) Issue a writ of certiorari or other appropriate writ or direction as this Hon'ble Court deems fit to call for the records leading to the issue of Ext. P14 to Ext. P14(e) and to strike down and quash the same;
(ii) Issue a writ of mandamus or other appropriate writ or order directing -
(a) the 2nd and 3rd respondents to issue copies of the records covered by Ext. P1(a) to the petitioner;
W.P.(C) Nos. 8625, 8626 and 8627of 2014 : 2 :
(b) the 5th respondent to offer the petitioner an opportunity to file reply to Ext. P14 to Ext. P14(e) notices also an opportunity of being heard with reference to such replies;
(c) on finalization of the proceedings, if any demand is created against the petitioner, to permit the petitioner to avail himself of the amnesty scheme announce through the Kerala Finance Bill 2014;
(iii) Issue a writ of prohibition or other appropriate writ or orders restraining the 2nd and 5th respondents from proceeding further on the basis of Ext. P14 to Ext. P14(e) till the copies of the seized records are given to the petitioner and the petitioner offered an opportunity of being heard;
3. It is brought to the notice of this Court that, pursuant to the intimation given by the Income Tax Department, vide Ext. P9 communication, the third respondent has already come over and collected the records in the presence of the petitioner. The petitioner seeks to have an opportunity to produce copies of the relevant documents/proceedings/records before finalization of the proceedings pursuant to Ext. P14 series notices. As per judgment dated 21.03.2014 in W.P.(C) No. 6666 of 2014, the third respondent was directed to issue copies or originals of the documents to the W.P.(C) Nos. 8625, 8626 and 8627of 2014 : 3 : petitioner forthwith, at any rate, within the specified time and the proceedings were ordered to be finalized by the concerned respondent, after returning the copies/originals as above.
3. The learned counsel for the petitioner submits that, as per Ext. P2 judgment, the originals were to be retained at the hands of the department. It is stated that the petitioner does not have any objection in retaining the records with the petitioner, but the petitioner would be satisfied with copies of the same, which hence is sought to be given to the petitioner. It is also pointed out that, this course was suggested because of the fact there is every chance to have a contention by the Department that the petitioner has effected manipulation, if the originals are returned to the petitioner. The learned Government Pleader submits that the present tactics adopted by the petitioner is only to protract things, causing the assessment to be finalized after the period of limitation. The learned counsel for the petitioner submits that, the petitioner does not intend to raise the 'plea of limitation' and that the proceedings could be finalized on the basis of actual facts and figures, within a reasonable time, so as to have the issue settled once and for all.
W.P.(C) Nos. 8625, 8626 and 8627of 2014 : 4 :
4. In the above circumstances, the writ petitions are disposed of, directing the third respondent to serve copies of the relevant documents to the petitioner at the cost of the petitioner forthwith, at any rate, within 'two weeks' from the date of receipt of a copy of this judgment and the proceedings pursuant to Ext. P14 shall be finalized by the 5th respondent/Fast Track Team, after verifying the records and giving an opportunity of hearing to the petitioner to produce all the relevant records and to explain the facts and figures, which shall be done within one month thereafter. It is made clear that the petitioner will not be entitled to raise any 'plea of limitation' with regard to the assessment to be finalized as above, on the basis of the actual merit involved.
Sd/-
P. R. RAMACHANDRA MENON, (JUDGE) kmd W.P.(C) Nos. 8625, 8626 and 8627of 2014 : 5 :