Home Case Index All Cases GST GST + HC GST - 2020 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (10) TMI 670 - KERALA HIGH COURTRefund of GST amount deposited during investigation - Search and seizure proceedings initiated by the 1st respondent against the petitioner under Section 67 of GST Act - Revenue Sharing - compensation to the Petitioners for causing damage to the reputation of the Petitioners - HELD THAT:- The provisions of the Act like inspection of the premises, powers of arrest and summons to produce documents have been incorporated with the aim to prevent evasion of GST at the hands of the unscrupulous taxpayers. Observation of mine would not be connected with the act of the petitioners as it is a general observation. If at all, the residences of the petitioners were visited by the officers of the GST, they could have produced on record the video recording, as it cannot be expected that the petitioners, who are Managing Director and Director of a Media Company would not have installed cameras outside their houses - This Court during the course of the hearing specifically asked the learned senior counsel for the petitioners as to whether the cheque has been encashed or not. On instructions, he said that there is no such information with the same. Thus the statement of the Mr.Sreelal Warrier that the cheque has not been presented on the perpetual request for the time being remained unrebutted. To interference in the process issued for auditing of the books as well as order of seizure of the documents would help the department in co-relating the entries in the documents and at the time of auditing of the account. The procedure for taking further action has been prescribed under Chapter 15 of 2017 Act regarding the determination of the tax not paid, short paid, erroneously refunded, input tax credit wrongly availed, utilized etc., and Section 74 deals with short payment of tax or not paid or erroneously refunded or input tax wrongly availed or utilized for any willful misstatement of suppression of the facts. It would be too premature to comment upon the act of the respondents and cannot be said to be against the provisions of the statute or misuse, warranting interference under Article 226 of the Constitution of India. It would not be appropriate for this Court to form an opinion with regard to the alleged conduct of the petitioners which is not supported by any material to prima facie bring the case within the realm of judicial review - Petition dismissed.
|