2022 (11) TMI 1540 - HC - GST

Requirement to furnish documents - HELD THAT - The relied upon documents (RUDs) i.e. seized documents appended to the subject show cause notice have already been furnished to the petitioners. Insofar as those documents are concerned which are not on record and are in the custody of the respondent/revenue photocopies of the same will be furnished with an endorsement that the photocopy of the relevant document is backed by a seized document which is in the custody of the respondent/revenue. Application disposed off.

Summary

The Delhi High Court, presided over by Hon'ble Mr. Justice Rajiv Shakdher and Hon'ble Ms. Justice Tara Vitasta Ganju, addressed a matter involving the petitioners and the respondent/revenue. The court noted that Mr. Harpreet Singh, representing the respondent/revenue, confirmed that the "relied upon documents" (RUDs), which are seized documents appended to the show cause notice, have been provided to the petitioners. For documents not on record but in the custody of the respondent, photocopies will be furnished with an endorsement indicating they are backed by seized documents.

Additionally, electronic devices will be cloned and returned to the petitioners' authorized representative. The respondent will coordinate the date and time for this process and communicate it via email to the petitioners and their counsel, Mr. Shadman Ahmed Siddiqui.

The court ordered that this process be completed within four weeks, after which the petitioners must file a reply to the show cause notice dated 16.08.2022 within six weeks. The petitioners agreed to bear the costs of photocopies and cloning. Based on the directions provided, the writ petition was closed.