2021 (2) TMI 143

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....CE J. B. PARDIWALA ) 1. By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs; "(A) To issue writ of mandamus and/or any other appropriate writ(s) to direct the Respondent No.3 to release the documents as mentioned in Form GST INS- 02 dated 06.02.2020 (Annexure-C), after retaining photocopies of the same within a time ....

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....ny and the writ applicant No.2 is one of the Directors of the Company. The firm is engaged in the business of manufacturing and trading of dyes and chemicals. The principal place of business of the firm is at Jodhpur (Rajasthan). It appears that the firm also has a branch at Surat. The respondent No.3 and other officers of the DGGST conducted search and seizure at the principal place of business a....

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....to the search proceedings under Section 67. 4. Mr. Gatani, the learned counsel appearing with Mr. P.S. Shah, the learned 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....

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....s passed by various High Courts in this regard and we also find reference of many CBIC circulars in this regard. In such circumstances, we expect the respondent No.3 to look into the representation dated 21.12.2020, Annexure-P to this writ application, Page-114 and take an appropriate decision in accordance with law in that regard. 6. We are of the view that once the show-cause notice is issued t....