2026-VIL-133-CAL
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SGST High Court Cases

GST - Seizure of documents, books of accounts and the CPU, Non-supply of seized documents and records - The petitioner alleged that during a search and seizure operation, certain documents, books of accounts, and the CPU were seized. Despite repeated requests, the respondent did not provide the petitioner with copies of the seized documents or return the seized CPU, depriving the petitioner of a fair opportunity to contest the adjudication proceedings - Whether the denial of access to the seized documents and CPU violated the principles of natural justice – HELD - The petitioner was deprived of a fair opportunity to contest the adjudication proceedings as the documents and records based on which the petitioner could have prepared its defense were not available to it. Without the documents and records, the petitioner would also not be in a position to prefer a proper appeal before the appellate authority - The impugned order should not be given effect to and the matter is remanded to the proper officer for fresh consideration after providing the petitioner with the seized documents or copies thereof, and the seized CPU, and affording the petitioner an opportunity of hearing in accordance with the principles of natural justice - the impugned order was treated as an additional show-cause notice, allowing the petitioner to file a composite reply within two weeks from the date of receiving the seized documents or copies thereof and the seized CPU - The writ petition is disposed of
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