Documents which have not been relied upon should be returned to the party who received SCN.

Last updated: 13 February 2021

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Quick Summary

The Gujarat High Court has ruled that documents submitted by a party, which are not relied upon by the authorities, should be returned. This decision stems from a writ application where the petitioner sought the release of documents after they were retained following a Show Cause Notice (SCN). The court directed the authorities to either release the original documents or provide photocopies within a specified timeframe.

Court :
Gujarat High Court

Brief :
By this writ application under Article 226 of theConstitution of India, the writ applicants have prayed for thefollowing reliefs;

Citation :
Appeal Number : Special Civil Application No. 1654 of 2021

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 1654 of 2021

M/S UNIVERSAL DYECHEM PRIVATE LIMITED
Versus
UNION OF INDIA

Appearance:
PARTH S SHAH(8375) for the Petitioner(s) No. 1,2
for the Respondent(s) No. 1,2,3,4

CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA
and
HONOURABLE MR. JUSTICE ILESH J. VORA

Date : 01/02/2021

ORAL ORDER

(PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)

1. By this writ application under Article 226 of theConstitution of India, the writ applicants have prayed for thefollowing 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 retainingphotocopies of the same within a time frame to be fixedby the Hon'ble Court;

(B) To issue writ of mandamus and/or any otherappropriate writ(s) to direct the Respondent No.3,alternatively to provide photocopies of all the documentsas mentioned in Form GST INS-02 dated 05.02.2020 (Annexure-C) within a time frame to be fixed by this Hon'ble Court;

(C ) To grant ad-interim relief with respect to prayer under Para-(a) & Para (b) above;

(D) To issue order(s), direction(s), writ(s) or any otherrelief(s) as this Hon'ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice;

To know more in details find the attachment file

FAQ :

The court ordered that documents submitted by a party, which are not relied upon by the authorities, must be returned to the party who provided them.

The ruling pertains to documents submitted by the petitioner that were retained by the authorities following a Show Cause Notice (SCN).

The petitioner can seek a writ of mandamus to direct the authorities to release the documents or provide photocopies within a timeframe set by the court.

The documents were mentioned in Form GST INS-02, dated 06.02.2020 and 05.02.2020.