2021 (11) TMI 1011

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....y 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....

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....etitioners' choice would defeat the purpose of investigation as those were all matters of administrative arrangement, which cannot be dictated by a person under the cloud of 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 ....

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..... It is the settled proposition of law that an affidavit cannot enlarge or supplement reasons which the order did not contain at the time it was issued. Reasons recorded 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 petitione....

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.... Court under the provisions of the Code of Civil Procedure, 1908 (Central Act 5 of 1908). (2) Every such inquiry referred to in sub-section (1) shall be deemed 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 proce....