2024 (9) TMI 1219

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.... 19974 OF 2024 (T-RES) - -<br>GST<br>HON&#39;BLE MR JUSTICE S.R. KRISHNA KUMAR For the Petitioner (By Smt. Hitha M, Advocate For Smt. Lakshmi Menon., Advocate) For the Respondents : (By Sri. Hema Kumar K, AGA for R1 And R2; Sri. Aravind V. Chavan, Advocate For R3) ORAL ORDER In this petition, the petitioner seeks the following reliefs: "a) Issue a writ of Certiorari setting as....

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.... for a writ of Mandamus, or an order or direction in the nature of Mandamus, directing Respondent No. 2 to adjudicate the matter afresh; e) Issue writ of Mandamus to Respondent no. 3 with the direction to provide the copies and the extract of the seized documents and other data stored on the &nbsp;computer related to the petitioner company." 2. Heard the learned counsels for the partie....

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.... (HPU) conducted seizure operation in the business premises of the sister entity of the petitioner and all the documents, books of accounts, registers, computer data, hard disk were seized by the respondent No. 3. In this context, the learned counsel for the petitioner submits that its inability and omission to file a detailed response/reply along with relevant material to the Show Cause Notice wa....

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....and seizure operations on 01.03.2024 during the course of which, material belonging to the petitioner viz., material found in the premises of sister entity of the petitioner viz., sales and purchase registers, books of accounts, detailed data were seized by the respondent No. 3. 7. Under these circumstances, I am of the view that the explanation offered by the petitioner that on account of the ....