GARG EXIM v. DIRECTORATE GENERAL OF GST INTELLIGENCE & ANR.
High Court, Delhi
Yashwant Verma, Justice & Harish Vaidyanathan Shankar, Justice
GARG EXIM
v.
DIRECTORATE GENERAL OF GST INTELLIGENCE & ANR.
W. P. (C) 738/2025 & CM APPL. 3649/2025 (STAY) dated 24.01.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : Disposed off
Access to original documents – Cross-Examination Opportunity – Petitioner sought access to original documents and opportunity for cross-examination to prepare effective response to notice – Petitioner submits documents seized were provided a day before personal hearing has been concluded – Petitioner was unable to respond effectively to allegations – HELD: Writ petition disposed – Court direct respondents to provide copies of all material seized and noticed in panchnama – If final order adverse to petitioner is passed, petitioner can initiate appropriate proceedings to assail it.
Represented by:
Counsel for the Petitioner: Abhishek Pareek & Ravinder Pal, Advocates
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