2019 (9) TMI 979 - HC - GST

Permission to withdraw petition - Furnishing of photocopy of seized documents - restraint on respondents from taking coercive steps against summoned Director of petitioner Company - HELD THAT - The learned counsel for petitioner Company prays for permission to withdraw writ petition to enable his client to take action in accordance with law. Petition dismissed as withdrawn.

Summary

Issues:
1. Seizure of documents during a raid by the Directorate General of Goods and Service Tax Intelligence.
2. Petitioner's request for photocopies of seized documents.
3. Seeking directions to prevent coercive steps against the summoned Director of the petitioner Company.

Analysis:
1. The judgment involves a case where a Private Limited Company, engaged in manufacturing and trading cable wires under the GST regime, had its premises raided by the Directorate General of Goods and Service Tax Intelligence (DGGSI) in Faridabad. The DGGSI seized certain documents as part of an investigation into the alleged availment of false input tax credit based on forged or non-existent sale invoices.

2. The petitioner Company filed a petition seeking two main reliefs. Firstly, they requested the furnishing of photocopies of the seized documents. It was clarified that the petitioner needed to follow the proper procedure under Section 67 (5) of the Central Goods and Services Tax Act to obtain the photocopies. The Proper Officer would then take appropriate action upon receiving the application.

3. Secondly, the petitioner sought directions to restrain the respondents from taking coercive steps against the summoned Director of the company. The court noted that the investigations were in the initial stages, and the circumstances did not justify granting the prayer to prevent coercive actions at that point.

4. The court acknowledged that the petitioner's counsel requested permission to withdraw the writ petition to allow the client to take necessary actions in compliance with the law. Consequently, the court dismissed the petition as withdrawn, indicating that the petitioner could pursue the appropriate legal procedures as required.

In conclusion, the judgment addressed the issues related to document seizure during a tax investigation, the process for obtaining photocopies of seized documents, and the request to prevent coercive actions against the company's Director. The court's decision allowed the petitioner to proceed in accordance with the law while emphasizing the importance of following proper legal procedures in such matters.