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TMI Blog2021 (2) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... has been referred to in the representation - In the master circular, in clear terns, it has been stated that a show-cause notice and the documents relied upon in the show- cause notice, should be served on the assessee for initiation of the adjudication proceedings. However, the documents/records which are not relied upon in the show-cause notice, are required to be returned under proper receipt to the person from whom those are seized. This writ application is disposed off with a direction to the respondent No.2 to immediately look into the representation at Page-114, Annexure-P to this writ application and take an appropriate decision in accordance with law within a period of one week from the date of the communication of this order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Directors of the Company. The firm is engaged in the business of manufacturing and trading of dyes and chemicals. The principal place of business of the firm is at Jodhpur (Rajasthan). It appears that the firm also has a branch at Surat. The respondent No.3 and other officers of the DGGST conducted search and seizure at the principal place of business at Jodhpur on 14th February, 2020. An order of seizure of certain documents dated 14th February, 2020 came to be passed in Form GST INS-02. It appears that the search proceedings were also initiated at Surat Branch of the firm on 6th February, 2020. The Directors of the firm were also issued summons under Section 70 of the Act for the purpose of their interrogation. 3. It is the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 67. The representation is at Page-114 of the paper-book, Annexure-P. 5. We find reference of many orders passed by various High Courts in this regard and we also find reference of many CBIC circulars in this regard. In such circumstances, we expect the respondent No.3 to look into the representation dated 21.12.2020, Annexure-P to this writ application, Page-114 and take an appropriate decision in accordance with law in that regard. 6. We are of the view that once the show-cause notice is issued to the party concerned, the documents/records, which have not been relied upon, should be returned to the party. This is what even is suggested in the master circular dated 19.01.2017 which has been referred to in the representation. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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