TaxTMI 
TaxTMI 
2022 (4) TMI 186
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....in the writ petition. The petitioner has filed this writ petition against the show cause notice issued by the respondents. During the pendency of the adjudication order dated 19.02.2021 has been passed by the Adjudicating Authority, hence in order to challenge the validity of the said final order, the petitioner has filed this application for amendment. The respondents are opposing the said application that the petitioner is having statutory remedy to file an appeal against the final order hence, the application is liable to be dismissed. Since the application is based on subsequent development taken place during the pendency of the petition and plea of availability of alternative remedy has already been taken in the return filed b....
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....oner company, that has been found involved in the evasion of service tax. The officer of Director General of GST conducted the search in the premises on 04.01.2018 and 25.01.2018 and recovered and seized incriminating materials document and computer data. The residential premises of Rohit Sethi was also searched. The search operation led to the recovery of a large amount of data in the digital form which they seized by way of panchanamas. Forensic images of the seized storage device were created. Along with the show cause notice document relied upon as mentioned in the Appendix-A were also supplied to all the notices including the petitioner and same is not in dispute in this matter. According to the petitioner, the repeated time request wa....
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.... maintainability of the writ petition. 4/ According to the respondents, all the digital data which is relied on by the department while issuing the show cause notice has already been provided to the petitioner. However, if the petitioner still required some specific documents the same would be provided to them after examining the request with regard to the requirement of the document. The respondents have placed reliance on Section 67(5) of the Central Goods and Services Tax Act which says "The person from whose custody any documents are seized under subsection (2) shall be entitled to make copies thereof or take extracts therefrom in the presence of an authorized officer at such place and time as such officer may indicate in this behalf....
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....dha Krishnan Industries Vs. State of Himachal Pradesh and others reported in the year (2021) 6 SCC 771 (para-24). In the aforesaid cases, the apex court has held that there are certain exceptions in the rule of alternate remedy including where the statutory authority has not acted in accordance with the provisions of law or acted in defiance of fundamental principles of judicial procedure or violation of principles of natural justice. Learned counsel has also placed reliance on the judgment passed by the apex court in Uma Nath Pandey Vs/ State of UP (2006) 6 SCC 40, Harbanslal Sahnia Vs. Indian Oil Corporation (2003) 2 SCC 107, Tribhuvandas Bhimji Zaveri and another Vs. Collector of Central Excise (1997) 11 SCC 276, the judgment passed by t....
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....ry before the adjudicating authority. He has only sent letters to the office of Dy. Director for providing RUD i.e. complete data in soft form recovered from the laptop of Manish Sharma. The petitioner has been given various opportunities to appear before the authority but he has failed to appear hence the adjudicating authority has passed a final order, against which the petitioner is having alternative remedy. Except for the petitioner all other noticee did appear, they recorded their statement and produced the necessary documents, therefore, only for the petitioner out of 15 noticees. The final order passed by the adjudicating authority cannot be quashed. Hence the petition is liable to be dismissed. Shri Prasad has placed reliance on th....