DGGI Failed To Provide Copy Of Seized Documents Despite Several Request: Delhi High Court Directs Assessee To Challenge Final Order 

Date:

The Delhi High Court has directed the assessee to challenge the final order passed by the Directorate General Of GST Intelligence (DGGI) as it failed to provide a copy of seized documents despite several requests.

The bench of Justice Yashwant Varma and Justice Harish Vaidyanathan Shankar has directed the respondent/department to provide copies of all material which had been seized and is noticed in the panchnama, in light of the closure of proceedings by the department no purpose would be served by issuance of a direction.

The petitioner/assessee was aggrieved by a failure on the part of the respondents to provide a copy of the various documents as well as electronic articles which had been seized from the petitioner and are detailed in the panchnama which has been placed on the record. 

The petitioner submitted that despite various request it was not acceded to.

The petitioner informed that some of the documents which had been seized were provided to the petitioner only as late as 20 January 2025 and that the personal hearing itself has been concluded yesterday. It was alleged that the petitioner was unable to furnish an effective response to the allegations leveled.

The court held, “We thus dispose of the writ petition by providing that in case any final order adverse to the petitioner comes to be passed, it shall be open for the petitioner to initiate appropriate proceedings to assail the same and in which it shall be open for it to assert that it was deprived of an effective opportunity to respond to the allegations leveled.”

Read More: Import Of Refrigerant Gas In Cylinder Requires Permission From Controller Of Explosive: CESTAT Upholds Penalty On Container Corporation of India For Misdeclaration

Case Details

Case Title: Garg Exim Versus Directorate General Of GST Intelligence 

Case No.: W.P.(C) 738/2025 & CM APPL. 3649/2025 (STAY)

Date: 24.01.2025

Counsel For Petitioner: Mr. Abhishek Pareek, Mr. Ravinder Pal

Counsel For Respondent: Mr. Shubham Tyagi

Mariya Paliwala
Mariya Paliwalahttps://jurishour.in/
Mariya is the Senior Editor at JurisHour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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