Universal Dyechem Private Limited Vs Union Of India

Date: February 1, 2021

Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): Pardiwala, Vora
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Subject Matter

Once an SCN is issued, the documents/records which have not been relied upon, should be returned to the party.

Summary

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 suc…

1. By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs; “(A) To issue writ of mandamus and/or any other appropriate writ(s) to direct the Respondent No.3 to release the documents as mentioned in Form GST INS-02 dated 06.02.2020 (Annexure-C), after retaining photocopies of the same within a time frame to be fixed b…

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