2025-VIL-1073-MP
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SGST High Court Cases

GST – Evasion of tax, Release of original documents seized during the searches - GST authorities conducted investigations and searches at the premises of the petitioner and found discrepancies in the production and supply of cigarettes, leading to issuance of show-cause notices alleging evasion of GST and excise duty. The petitioner had earlier filed a writ petition seeking release of original documents seized during the searches and permission to submit reply and cross-examine witnesses, which was allowed by the High Court. The High Court order was upheld by the Supreme Court. The petitioner has now filed the present writ petition seeking certified copies of certain reports and permission to cross-examine the officers posted at the factory - Whether the present writ petition is maintainable, considering that the reliefs sought are identical to the previous writ petition which has already been decided - HELD - The present writ petition is not maintainable as the reliefs sought are identical to the previous writ petition which has already been decided by the High Court and upheld by the Supreme Court. The petitioner has not alleged any non-compliance of the earlier orders or any fresh cause of action. The petitioner is merely trying to delay the adjudication proceedings by filing this petition. The Court rejected the petitioner's contention that the officers' statements and records are required to be provided, as the petitioner is statutorily required to maintain such records under the GST Act and Rules - The writ petition is dismissed with costs of Rupees Two lakhs payable by the petitioner to the respondent
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