Manoj Gupta vs. Union Of INDIA And Others
Held
The High Court disposed of the petition, directing the 5th respondent to supply the requested materials/documents to the petitioner. This supply was conditional upon the petitioner, along with an authorized representative, appearing before the 5th respondent within one week.
Facts
The petitioner sought copies of materials and documents seized by the Directorate General of GST Intelligence during a search conducted under Section 67 of the GST Act, 2017. These documents were deemed necessary for preparing the petitioner's defence in a criminal complaint.
Key Issues
Whether the authorities are obligated to supply copies of seized materials and documents to an assessee for preparing their defence in a criminal complaint following a search operation under the GST Act.
Sections Cited
Section 67
AI-generated summary — verify with the full judgment below
CWP-18585-2026 (O&M) 1
120 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-18585-2026 (O&M) Date of decision: 17.09.2026 MANOJ GUPTA ....Petitioner Versus UNION OF INDIA AND OTHERS ...Respondents CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR ***** Present: Mr. Shivam Sharma, Advocate (through VC) for the petitioner. Mr. Ajay Kalra, Sr. Standing Counsel, CBIC (through VC) for the respondents/Revenue. ***** ASHWANI KUMAR MISHRA, C.J. (Oral)
On the oral prayer of counsel for the petitioner, we permit the petitioner to implead Directorate General of GST Intelligence, Ludhiana Zonal Unit, 51-D, Sarabha Nagar, Ludhiana (‘DGCI’) as 5th respondent in the writ.
Notice on behalf of newly impleaded respondent is accepted by Mr. Ajay Kalra, Sr. Standing Counsel, CBIC, who appears for other authorities of the GST Department.
The primary grievance of the petitioner is that the copies of the materials and other documents, which were taken into possession by the 5th respondent in the search conducted under section 67 of the GST Act, 2017 (for short
The judgment continues below.
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