2025 (3) TMI 102 - HC - GST

Procedural Challenge Dismissed, Future Legal Rights Preserved in Document Access Dispute

Garg Exim Versus Directorate General of GST Intelligence & Anr.

HC dismissed writ petition involving document access, but preserved petitioner's right to challenge any adverse final order based on procedural ... Failure on the part of the respondents to provide a copy of the various documents as well as electronic articles which had been seized from the petitioner and are detailed in the panchnama which has been placed on the record - HELD THAT:- It is informed that some of the documents which had been seized were provided to the petitioner only as late as 20 January 2025 and that the personal hearing itself has been concluded yesterday. In view of the above, it is alleged that the petitioner was unable to furnish an effective response to the allegations leveled. It is inclined to direct the respondents to provide copies of all material which had been seized and is noticed in the panchnama, in light of the closure of proceedings by the respondents no purpose would be served today by issuance of such a direction. Petition disposed off. The Delhi High Court, in a judgment delivered by Hon'ble Mr. Justice Yashwant Varma and Hon'ble Mr. Justice Harish Vaidyanathan Shankar, addressed a writ petition where the petitioner sought various reliefs related to the provision of documents and materials for responding to allegations. The court noted the delay in providing seized documents to the petitioner, impacting their ability to respond effectively. While initially considering directing the respondents to provide the requested materials, the court decided not to do so due to the closure of proceedings. The court disposed of the writ petition, allowing the petitioner to challenge any adverse final order on the grounds of being deprived of an effective opportunity to respond. All rights and contentions of the parties on merits were kept open in the judgment.