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of <h1>High Court directs petitioner to obtain seized document copies for ongoing proceedings</h1> <h3>M/s. Swatik Ingot Pvt. Ltd. Versus Chief Commissioner, GST, CX And Customs, State Tax Officer, CT And GST Enforcement Unit</h3> M/s. Swatik Ingot Pvt. Ltd. Versus Chief Commissioner, GST, CX And Customs, State Tax Officer, CT And GST Enforcement Unit - 2020 (36) G.S.T.L. 23 (Ori.) Issues:1. Seizure of documents by CGST Authority affecting petitioner's ability to provide documents to OGST Authority.Analysis:The petitioner received summons from the Director General of Goods and Service Tax Intelligence (DGGI) and filed a reply, leading to pending proceedings in the CGST. The CGST proceeding was initiated based on an Intelligence Report, with documents seized from the petitioner. Concurrently, the OGST initiated proceedings under Section-70 of the OGST Act. However, the petitioner faced a challenge as documents called for by the OGST were seized by the CGST, hindering the petitioner's ability to supply the required documents to the OGST.The counsel for CGST acknowledged the situation and stated that while the documents couldn't be released due to the ongoing proceedings, the petitioner could apply for copies, which would be provided in accordance with the law. In light of these circumstances, the High Court directed the petitioner to apply for copies of the required documents before the CGST authority within fifteen days. Upon submission of the application, the copies of the documents sought would be supplied within three weeks from the application date. Additionally, the petitioner was instructed to cooperate with both CGST and OGST Authorities for the expeditious disposal of the proceedings.Conclusively, the writ petition was disposed of with the aforementioned directions, emphasizing the petitioner's obligation to apply for document copies and cooperate with the authorities for the timely resolution of the proceedings. The High Court also ordered the issuance of an urgent certified copy of the order as per rules and provided free copies of the order to the learned counsel for both CGST and OGST.
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