HC Directed Police to Process Assessee’s Complaint on Unauthorized Access and Data Copying During GST Raid
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
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- Last Updated on 11 November, 2024
Case Details: R.K. Jain and Sons Hospitality Services (P.) Ltd. v. Union of India - [2024] 167 taxmann.com 742 (Delhi)
Judiciary and Counsel Details
- Vibhu Bakhru & Sachin Datta, JJ.
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Abhishek Yadav, Brijesh Verma, Prakhar Srivastava & Abhay Singh Malik, Advs. for the Petitioner.
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Pavan Narang, Sr PC, Himanshu Sethi, GP & Ms Aishwarya Chhabra, Adv. for the Respondent.
Facts of the Case
The petitioner was engaged in providing hospitality services. It was alleged that during the search conducted by the GST department, two persons had accessed and copied the data from the petitioner’s computer and had taken away the same. It filed writ petition and prayed that the raid conducted to be declared as illegal and in gross violation of the due process of law since impugned Show Cause Notice issued after the search.
High Court Held
The Honorable High Court noted that the petitioner had already made a complaint to the police authorities in respect of unauthorized persons accessed and copied data during GST raid. The Court also directed Police to process complaint as per law and the GST department was directed to consider the complaint of the petitioner and if it is found merited, appropriate action be taken in accordance with law.
The Court also noted that the impugned SCN set out certain allegations, which the petitioner was required to meet. The petitioner had already responded to the impugned SCN. Therefore, the Court directed the concerned officer to adjudicate upon the impugned SCN after considering the reply of the petitioner and after affording an opportunity of personal hearing.
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