TMI Blog2021 (11) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... icer had not mentioned that giving copy of the statements would cause prejudice to the investigation. The request of the petitioners for issuing copies of statements already recorded by the investigating officer, as mentioned earlier was refused to be considered. There is a marked distinction between refusing to consider and rejecting an application for reasons. The Proper Officer ought to have considered the request and either granted copies of the statements or rejected such requests for reasons to be recorded, rather than avoiding consideration of such request. Order XVI of the CPC deals with power to summon witnesses to give evidence or for production of documents. By conferring the power of summoning a witnesses to give evidence or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 rema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suspicion and investigation. 7. I have heard Adv.Harisankar V.Menon, learned counsel for the petitioners and Dr.Thushara James, learned Senior Government Pleader for the respondents. 8. During the course of arguments, learned counsel for the petitioners submitted that they are not pressing the relief relating to transfer of files, especially since, the waning of restrictions of Covid-19 pandemic enabled ease in commuting to Thiruvananthapuram. In view of the above submission, the claim for transfer of files is rendered infructuous. Even otherwise, petitioners cannot claim any right to have the investigation transferred to the jurisdiction of their choice. Therefore in W.P.(C) No.20475 of 2021, nothing further remains to be consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the pleadings of an affidavit cannot contribute to the validity of an order when impugned. The reason, must of necessity, be reflected in the order impugned. Reference can be made to Commissioner of Police, Bombay v. Gordhandas Phanji (AIR 1952 SC 16) and Mohinder Singh Gill v. Chief Election Commissioner [(1978) 1 SCC 405]. 13. While refusing to consider the request of the petitioners, the Proper Officer failed to state any reason. The officer had not mentioned that giving copy of the statements would cause prejudice to the investigation. The request of the petitioners for issuing copies of statements already recorded by the investigating officer, as mentioned earlier was refused to be considered. There is a marked distincti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emed to be a judicial proceedings within the meaning of section 193 and section 228 of the Indian Penal Code, 1860 (Central Act 45 of 1860). 15. Order XVI of the CPC deals with power to summon witnesses to give evidence or for production of documents. By conferring the power of summoning a witnesses to give evidence or to produce a document as provided in Order XVI of the CPC, the nature or character of the investigation or inquiry being conducted under Chapter XIV of the Act will not be changed. The power to summon or produce a document is distinct from the nature of proceedings conducted. Merely because the source of power to summon witnesses and power to direct production of documents is referable to CPC, that does not alter the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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