Heard. The petitioner on receipt of summons…
Directed petitioner to apply for copies of documents seized by CGST within 15 days to be supplied by CGST within three weeks.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.(C) No. 1816 of 2020
Heard.
The petitioner on receipt of summons vide Annexure-1 from the Director General of Goods and Service Tax Intelligence (DGGI), Bhubaneswar Zonal Unit has filed his reply and the matter is now pending in the CGST.
Mr. T. K. Satapathy, learned counsel for the CGST submits that the proceeding has been initiated on the basis of Intelligence Report and some documents have been seized from the petitioner for the purpose of the proceeding.
In the meantime, the OGST has initiated proceeding under Section-70 of the OGST Act vide Annexure-4. The said proceeding is also pending. In the proceeding before the OGST Authority some documents have been called for from the petitioner.
The grievance of the petitioner is that, since the documents called for by the OGST Authority has been seized by the CGST Authority, he is not in a position to supply the documents to the OGST Authority.
Mr. T. K. Satapathy, learned counsel for the CGST submits that, though the documents cannot be released in favour of the petitioner in view of the currency of the proceeding, if the petitioner applies for
copy of the same, copies can be supplied to the petitioner in accordance with law.
Regard being had to such facts, this writ petition is disposed of, directing the petitioner to apply for copies of the Documents required by him before the CGST authority within 15 (fifteen) days from today. If such an application is filed, the copies of the documents sought for shall be supplied within a period of three weeks from the date of his application.
The petitioner is directed to cooperate both the CGST and OGST Authorities for early disposal of the proceedings.
The writ petition is accordingly disposed of. Urgent certified copy of this order be granted as per rules.
Free copies of this order be supplied to learned counsel for the CGST and learned counsel for the OGST.
…..………………………...
Balaram
Petitioner
Commissioner General of SGST
Balaram
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
