Usha Jaiswal v. Inspector, Central Goods And Services Tax And ORS

WPA 3795 OF 2024 28.03.2024 Sl no. 10 Usha Jaiswal Ct no. 2 - Vs - P.M.

Inspector, Central Goods & Services Tax, Head Quarter Anti-Evasion, Howrah Commissionerate & Ors.

Mr. Debabrata Ghosh Mr. Rajarshi Chatterjee ... for the petitioner Mr. Bhaskar Prosad Banerjee, Mr. Tapan Bhanja ... for CGST authorities.

Heard learned advocates appearing for the parties.

Petitioner has filed this writ petition raising its grievance that the documents and materials seized from it in course of search and seizure in question have not been returned even after adjudication. Petitioner submits that after filing this writ petition the authority concerned has issued a letter on 26th February, 2024 asking the petitioner to collect the seized documents in question as referred therein, but the allegation of the petitioner is that the authority concerned is not allowing him to verify or tall the documents which has already been seized by the authority.

Mr. Banerjee, learned advocate representing the respondent authority concerned submits that the respondent authority shall hand over the seized

documents/materials in question as indicated in the letter dated 26th February, 2024 after allowing the petitioner to verify the same positively by 2nd April, 2024.

Mr. Banerjee submits that the petitioner's representative may attend the respondent's office for this purpose at 2 P.M. on 2nd April, 2024 with proper authorisation.

Accordingly the petitioner will attend the authority's office for the aforesaid purpose on 2nd April, 2024 at 2 P.M..

With this observation and direction this writ petition being WPA 3795 of 2024 is disposed of. (Md. Nizamuddin, J.)