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2020 (2) TMI 959 - HC - GSTRelease of seized documents after retaining the photocopy - Levy of GST - service of man power and security guards to Government/semi Government Institutions - payment of wages withheld - HELD THAT - Taking note of the facts and circumstances of this case as disclosed in the pleadings and materials on record, it is ordered that the 3rd respondent will take up the plea made by the petitioner in Ext.P4 and after affording reasonable opportunity of being heard, may take a considered decision on the request made therein for releasing the documents mentioned therein without much delay, preferably within a period of 3 weeks from the date of production of a certified copy of this judgment. Petition disposed off.
Issues:
1. Withholding of payments by respondents based on seized documents. 2. Petitioner's request for release of documents and consideration of GST amount. Analysis: 1. The petitioner, a charitable society registered under the Societies Registration Act, was providing manpower and security guards to Government/semi-Government institutions. The GST Intelligence seized documents from the petitioner's office, leading to the respondents issuing notices withholding payments of wages based on the seized documents. The petitioner expressed willingness to pay the GST amount if quantified and intimated, as evident from Ext.P4. The petitioner sought the quashing of Ext.P1 to P3 and requested the release of documents mentioned in Ext.P4 through the writ petition. 2. The court heard arguments from the petitioner's counsel and the standing counsel for the Central Board of Indirect Taxes, representing the official respondents. After considering the facts and circumstances of the case, the court ordered the 3rd respondent to review the petitioner's plea in Ext.P4. The 3rd respondent was directed to make a decision on the request for releasing the mentioned documents after providing a reasonable opportunity for the petitioner to be heard. The court instructed the 3rd respondent to make a considered decision preferably within three weeks from the date of receiving a certified copy of the judgment. The writ petition was finally disposed of with these observations and directions.
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