Landmark GST Ruling: Petitioner Wins Right to Access Seized Documents, Enabling Comprehensive Response to Show Cause Notice

HC allowed petition challenging GST Show Cause Notice. Court set aside impugned orders and directed respondent to provide seized documents to petitioner. Matter remitted for fresh adjudication, enabling petitioner to respond comprehensively to original notice after receiving necessary documentary evidence.

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Issues:
Petition seeking writ of Certiorari to set aside Show Cause Notice, impugned order under Sec 73 (9) of CGST and KGST Act, summary of order in Form GST DRC-07; Alternatively, seeking writ of Mandamus for fresh adjudication; Mandamus to provide seized documents and data.

Analysis:
The petitioner sought various reliefs through the petition, including setting aside a Show Cause Notice, an impugned order under the CGST and KGST Act, and a summary of order in Form GST DRC-07. Additionally, the petitioner requested a writ of Mandamus for fresh adjudication if the previous reliefs were not entirely granted. The petitioner also sought a Mandamus for the provision of seized documents and data related to the company.

Upon hearing the counsels and examining the records, it was found that the respondent No. 2 had issued an intimation and a subsequent Show Cause Notice to the petitioner based on an Audit Report. The petitioner failed to respond to the initial intimation, citing later seizure of relevant documents by respondent No. 3 as the reason for the delay. The respondent No. 3 had conducted a seizure operation at the business premises of the petitioner's sister entity, resulting in the confiscation of crucial documents and data.

The court acknowledged the impact of the seizure operation on the petitioner's ability to respond adequately to the Show Cause Notice. Consequently, the court deemed it appropriate to set aside the impugned orders and remit the matter back to respondent No. 2 for reconsideration. The court also directed respondent No. 3 to provide copies and extracts of the seized documents, sales and purchase registers, and books of accounts to the petitioner within a specified timeframe to enable a detailed response to the Show Cause Notice.

In the final order, the court allowed the petition, setting aside the impugned orders and remitting the matter back to respondent No. 2 for fresh consideration. The directive for providing necessary documents to the petitioner within a stipulated period was also included in the order to facilitate a comprehensive response to the Show Cause Notice.

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