Case Law Details
Mozart Global Furniture Vs Sate Tax Officer (Kerala High Court)
The prayer in the Writ Petition is for a direction to the 1st respondent to supply copies of the documents relied upon by the 1st respondent while issuing the notices, and thereafter, to afford the petitioners an opportunity to submit their objections with regard to the reliance placed on the same, before proceedings to adjudicate the matter.
On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I find that, although belatedly, the petitioners have approached the 1st respondent with applications for supply of copies of the documents seized from their premises, and relied upon while issuing Ext.P1 notice to them. In as much as the adjudication proceedings pursuant to Ext.P1 notice have not commenced, and a denial of the request of the petitioners for copies of the documents seized from their premises would tantamount to a violation of the rules of natural justice.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
1. As the issue involved in all these writ petitions is the same, they are taken up together for consideration and disposed by this common judgment.
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