THOMAS MATHEW Vs. STATE TAX OFFICER

JUDGEMENT

(1.) Petitioners' request for transfer of files of enquiry to a place of petitioners' choice and for grant of copy of statements recorded by respondents in the process of investigation into non-collection of tax for outward supply of rice, were not considered by the Proper Officer under the Central Goods and Services Tax Act, 2017 (for short 'the Act').

(2.) These four writ petitions are filed by respective tax payers against whom summons have been issued relating to an investigation on supply of goods under the Act. When the petitioners were served with the summons, to give evidence in the enquiry, applications were filed seeking transfer of files to an officer in a jurisdiction near to the place of business of the petitioners, alleging the prevalent pandemic as a reason. A further request was made to furnish copy of statements already given by other persons who were summoned as part of the enquiry.

(3.) In W.P.(C) No.20475 of 2021, the only request made to the Tax Officer was for transfer of the files while in the remaining three cases, the requests included the grant of copy of statements already recorded.