HC Dismissed Writ Petition Against Preliminary Reports, Objections Sought from Petitioner for Investigation

Case Details: Hahnemann’s Jac Olivol Group of Products (P.) Ltd. v. Deputy Commissioner of State Tax - [2023] 152 taxmann.com 514 (Calcutta)

Judiciary and Counsel Details

• • MD. Nizamuddin, J.
  • Ankit Kanodia, Ms Megha Agarwal & Jitesh Sah, Advs. for the Appellant.
  • A. Ray, T.M. Siddiqui, T. Chakraborty & S. Sanyal, Advs. for the Respondent.

Facts of the Case

In the present petition, the petitioner challenged the preliminary reports issued by the Deputy Commissioner seeking objection from the petitioner. Earlier, a team of officials from the office of Bureau of Investigation visited office of petitioner and asked to produce certain documents but it was requested to give some time to produce those documents related to business.

High Court Held

The Honorable High Court noted that the petitioner in this writ petition merely challenged preliminary reports on the basis of investigation was started and at a preliminary stage. However, the petitioner was given several opportunities to file objections against the said preliminary reports and also several opportunities of personal hearing were provided to the petitioner which was voluntarily not availed.

Moreover, the petitioner had not annexed to the writ petition any of the objections or response which they had filed from time to time. Therefore, it can’t be said that investigation was illegal since, the department has the power to investigate the case of the petitioners. Thus, it was held that this writ petition was premature and liable to be dismissed.