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2024 (6) TMI 1072 - HC - GSTIssues: Search and seizure operation on business premises, issuance of show cause notice for recovery of tax amounts, petitioner's request for documents to file a reply, direction to supply documents, timeline for filing reply to show cause notice. Search and Seizure Operation: A search and seizure operation was conducted at the petitioner's business premises, resulting in the seizure of incriminating and other documents. Subsequently, a show cause notice (Ext. P5) was issued, demanding the recovery of Rs. 2,62,72,073 as CGST, SGST, and KFC amounts. The petitioner did not respond to the notice, citing the non-supply of demanded documents (Ext. P4) as the reason for the delay in filing a reply. Petitioner's Request for Documents: The petitioner approached the Court seeking a direction to the respondents to provide the necessary documents for responding to the show cause notice. The petitioner argued that without the required documents, a proper reply could not be filed. In response, the Standing Counsel for the respondents assured the Court that the demanded documents would be supplied within three days, allowing the petitioner to file a reply within ten days thereafter. Direction to Supply Documents and Timeline for Filing Reply: The Court directed the respondents to furnish the requested documents to the petitioner within three days. It further instructed the petitioner to submit a reply to the show cause notice by a specified date, failing which the adjudicating authority would proceed with finalizing the order in the matter. Consequently, the writ petition was disposed of with the issuance of these directives to ensure a timely resolution of the case.
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