Case Law Details
Universal Dyechem Private Limited Vs Union of India (Gujarat High Court)
We are of the view that once the show-cause notice is issued to the party concerned, the documents/records, which have not been relied upon, should be returned to the party. This is what even is suggested in the master circular dated 19.01.2017 which has been referred to in the representation.
In the master circular, in clear terms, it has been stated that a show-cause notice and the documents relied upon in the show-cause notice, should be served on the assessee for initiation of the adjudication proceedings. However, the documents/records which are not relied upon in the show-cause notice, are required to be returned under proper receipt to the person from whom those are seized.
In view of the aforesaid, we dispose of this writ application with a direction to the respondent No.2 to immediately look into the representation at Page-114, Annexure-P to this writ application and take an appropriate decision in accordance with law within a period of one week from the date of the communication of this order. We hope that an appropriate decision in accordance with law is taken and the writ applicants are not dragged to a second round of litigation.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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