2023 (12) TMI 1052

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..... tition No. 2837 of 2023 (Filing No. ) - -
GST
M.S. SONAK AND VALMIKI SA MENEZES, JJ For the Petitioner : Mr. Gaurish Agni, Mr. Sharmad Kane, Mr. K. Kavlekar, Advocates. For the Respondent No. 1 : Mr Raviraj Chodankar, Central Government Standing Counsel (Through V.C.) For the Respondent Nos. 2, 3 and 4 : Ms Priyanka Kamat, Standing Counsel. ORAL JUDGMENT (PER M. S. SONAK, J) 1. He .....

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..... Standing Counsel on instructions states that impugned notices are in fact show cause notices under Section 74(1) of the said Act, and in any case, the impugned notices may be treated as show cause notices. Further, on instructions she states that upon receipt of the response from the Petitioners, necessary adjudication would be held and final orders would be passed. Again on instructions she state .....

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..... r at least furnish of copies of such documents in order to enable them to file effective responses to the impugned notices. He however submits that till date neither the documents nor their copies have been supplied to the Petitioners. 8. Mr Agni refers to Section 67 (5) of the said Act which reads as follows: "67 (5). The person from whose custody any documents are seized under sub-section (2) .....

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..... 10. Accordingly, we direct the concerned Respondents to dispose of the Petitioners' representations dated 03.05.2023, and and further representations as request in terms of Section 67 (5) of the said Act. This is because there is prima facie merit in Mr Agni's contention that they should have access to such documents for filing an effective reply/ response to the impugned notices which are .....

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