Court Urges Consideration of Seized Documents in GST Case; Orders to be Based on Merits and Legal Compliance.

Validity of proceedings initiated by the respondent - The fact remains that the documents required to be produced by the respondent were already seized by other authority viz., the DG of GST Intelligence, Chennai Zonal Unit, during their search and that, those copies were not available with the appellant - this court is of the opinion that the respondent shall consider the documents, which are in possession of the other authority as well as in the custody of the respondent and also based on the replies submitted by the appellant and thereafter, pass appropriate orders, on merits and in accordance with law. - HC .....

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