2025 (4) TMI 1634

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....Petitioners Through: Mr. Chinmaya Seth, Mr. A.K. Seth and Ms. Palak Mathur, Advs. (M:7503552350) For the Respondents Through: Mr. Aditya Singla, SSC, CBIC with Mr. Umang Misra, Adv. Sh. Atul Tripathi, SSC,CBIC, Mr. Shubham Mishra & Gaurav Mani Tripathi, Advs. for R-2. (M:9654278378) ORDER PER 1. This hearing has been done through hybrid mode. CM APPL.23337/2025 & 23338/2025 (for exempt....

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....ed. It is submitted that the complete set of RUDs has not been supplied to the Petitioners till date. Thus this writ petition has been filed seeking issuance of complete copies of the following RUDs. RUD No. Description No. of Pages RUD 01 Relevant sections of Panchnama dated 23- 24.09.2024 drawn at B-51, Naraina Industrial Area, Phase-II, North West Delhi, Delhi-110028. 03 RU....

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....s for Respondent No.1-Directorate General of GST Intelligence (hereinafter 'DGGI') who has issued the impugned SCN. Mr. Tripathi, ld. Counsel appearing for the Respondent No.2-Deputy/Assistant Commissioner Of CGST, Division- Naraina, Central Goods And Service Tax (Delhi South) Commissionerate (hereinafter 'Department') submits that he does not have instructions from DGGI. 6. Considering the nat....