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
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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