HC Directed Revenue to Decide Petitioner’s Representation Seeking Copies of Seized Documents as Per Law Within 2 Weeks

Case Details: Savinder Sharma v. Director General, Directorate of Revenue Intelligence - [2024] 163 taxmann.com 343 (Delhi)

Judiciary and Counsel Details

• Sanjeev Sachdeva & Ravinder Dudeja, JJ.
• Naveen Malhotra & Ritwik Malhotra, Advs. for the Appellant.
• Dr. B. Ramaswamy, CGSC, Vivek Nagar, GP, Aditya Singla, SSC, Ritwik Saha & Harsh Bhatia, Advs. for the Respondent.

Facts of the Case

The petitioner was aggrieved by the search conducted by the department on the ground that without prejudice to the contentions, the seizure was illegal and petitioner had no concern with the company in respect of whom the authorization for search was issued. He filed writ petition and sought a direction to provide copies of the documents that were seized from the premises of petitioner.

High Court Held

The Honorable High Court noted that the search was conducted on the first floor of the said building for the reason that the second floor was found locked and it was also informed that the firm in respect of which search was sought to be conducted had an office on the first floor. Also, the sign board of the said firm was also found on the first floor of the said premise.

Therefore, the Court disposed of the petition and directed the department to dispose of the representation of the petitioner to provide copies of the documents that were seized from the premises of petitioner in accordance with law within a period of two weeks.