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Issues: (i) Whether the petitioner's grievance regarding the alleged involvement of unauthorised persons in the search and copying of data required consideration and appropriate action by the concerned authority; (ii) Whether the impugned show cause notice under the GST enactments should be adjudicated after considering the petitioner's reply and after granting personal hearing.
Issue (i): Whether the petitioner's grievance regarding the alleged involvement of unauthorised persons in the search and copying of data required consideration and appropriate action by the concerned authority.
Analysis: The grievance was treated as a matter already placed before the police authorities, and the Court found no reason to doubt that the complaint would be processed in accordance with law. The Court also directed the concerned respondent to examine the complaint and take appropriate action if the complaint was found merited, with the petitioner being required to furnish the CCTV footage within one week.
Conclusion: The complaint was directed to be considered in accordance with law, with consequential action to follow if warranted.
Issue (ii): Whether the impugned show cause notice under the GST enactments should be adjudicated after considering the petitioner's reply and after granting personal hearing.
Analysis: The show cause notice raised allegations requiring a response, and the petitioner had already filed a reply. The Court directed the adjudicating officer to decide the notice after considering the reply and after affording an opportunity of personal hearing, reflecting the requirement of fair adjudication before any final decision on the notice.
Conclusion: The show cause notice was directed to be adjudicated after considering the reply and after granting personal hearing.
Final Conclusion: The petition was not decided on the merits of the raid allegations or the show cause notice, but the proceedings were carried forward through directions for complaint examination and regular adjudication of the notice in accordance with law.
Ratio Decidendi: Where a show cause notice raises issues requiring response, adjudication must follow consideration of the reply and an opportunity of personal hearing, and related complaints may be directed to be examined in accordance with law.
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