2025 (1) TMI 1557 - SCH - GST

Petition seeking Direction to release/ provide the original copy of documents seized by the Respondent from the premises of the Petitioner during various searches conducted - HELD THAT - We are not inclined to disturb the impugned order passed by the High Court however with a clarification that the respondent authorities are hereby directed to return the certified copies of the documents which according to them are not relied upon for proceeding further and on receipt of the said certified copies from the department concerned within a period of two weeks the necessary reply if any be filed by the petitioner-assessee and upon receipt of the said reply necessary proceedings further make one. The petitions stand disposed of accordingly.

Summary

The Supreme Court, through Justices J.B. Pardiwala and R. Mahadevan, upheld the High Court's order allowing the writ petition filed by the respondent-assessee. The High Court had directed the respondents to return all original documents seized but not relied upon in the Show Cause notices dated 08.06.2022 and 03.08.2022, enabling the petitioner to submit a reply within 30 days. The Court emphasized that the petitioner "shall have the right to cross examine witnesses whose evidence has been relied upon" during adjudication. The Supreme Court declined to disturb this order but clarified that the authorities must return certified copies of the non-relied documents within two weeks, after which the petitioner may file a reply and proceedings shall continue on merits with due opportunity of hearing. The petitions and pending applications were disposed of accordingly.