“GST Deptt need to give back copy of original seized documents”

GARG EXIM

Vs.

DIRECTORATE GENERAL OF GST INTELLIGENCE & ANR.

P. (C) 738/2025 & CM APPL. 3649/2025 (STAY)

HIGH COURT: Delhi

Dated: – 24.01.2025

2025 Taxo.online 238

Court held petitioner to be provided copies of all material seized and noted

Access to original documents – Cross-Examination Opportunity – Petitioner sought access to original documents and opportunity for cross-examination to prepare effective response to notice – Petitioner submits documents seized were provided a day before personal hearing has been concluded – Petitioner was unable to respond effectively to allegations

HELD: Writ petition disposed – Court direct respondents to provide copies of all material seized and noticed in panchnama – If final order adverse to petitioner is passed, petitioner can initiate appropriate proceedings to assail it.

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