Denial of Seized Document Access: Delhi HC Allows Challenge if Adverse GST Order Passed

Garg Exim Vs Directorate General of Gst Intelligence & Anr. (Delhi High Court) The Delhi High Court addressed a petition by Garg Exim against the Directorate General of GST Intelligence, concerning the denial of requested documents during adjudication proceedings. The petitioner sought copies of non-relied upon documents, inspection of original records, and cross-examination of individuals whose statements were used in a show cause notice. The core grievance stemmed from the respondent’s refusal to provide copies of seized documents and electronic articles listed in the panchnama, hi...