UNIVERSAL DYECHEM PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs;

(2.) The writ applicant No.1 is a Company and the writ applicant No.2 is one of the Directors of the Company. The firm is engaged in the business of manufacturing and trading of dyes and chemicals. The principal place of business of the firm is at Jodhpur (Rajasthan). It appears that the firm also has a branch at Surat. The respondent No.3 and other officers of the DGGST conducted search and seizure at the principal place of business at Jodhpur on 14th February, 2020. An order of seizure of certain documents dated 14th February, 2020 came to be passed in Form GST INS-02. It appears that the search proceedings were also initiated at Surat Branch of the firm on 6th February, 2020. The Directors of the firm were also issued summons under Section 70 of the Act for the purpose of their interrogation.

(3.) It is the case of the writ applicants that in the course of the seizure proceedings, various documents like stock register, sale and purchase invoices, bills, books of accounts, ledger accounts etc. were seized. Its been more than ten months that such documents are not being returned. Neither photocopies of the same are being provided to the writ applicants. It appears that a show- cause notice has also been issued pursuant to the search proceedings under Section 67.