2021 (2) TMI 143

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....T INS- 02 dated 06.02.2020 (Annexure-C), after retaining photocopies of the same within a time frame to be fixed by the Hon'ble Court; (B) To issue writ of mandamus and/or any other appropriate writ(s) to direct the Respondent No.3, alternatively to provide photocopies of all the documents as mentioned in Form GST INS-02 dated 05.02.2020 (Annexure-C) within a time frame to be fixed by this Hon'ble Court; (C ) To grant ad-interim relief with respect to prayer under Para-(a) & Para (b) above; (D) To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon'ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice; (E) To issue Rule Ni....

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....d counsel appearing for the writ applicants would submit that despite making numerous requests in writing for the return of such documents, the respondent No.3 has not responded till this date. It is submitted that all those documents are required by the writ applicants for their day to day business, more particularly, for the purpose of audit and filing of the returns. One of the submissions of the learned counsel is that the documents which are demanded by the writ applicants do not form part of the show-cause notice and in such circumstances, the writ applicants have reasons to believe that all such documents have not been taken into consideration for the purpose of issue of the show-cause notice and further proceedings. Mr. Gatani invit....