Sl Golden Paptech PVT LTD. And Ors. vs. Deputy Director, Directorate General Of GST Intelligence, Hqrs. And Anr.
Original PDF →Facts
The Petitioners, SL Golden Paptech Pvt Ltd. and others, filed a writ petition before the Delhi High Court seeking directions for the Respondents to supply all Relied Upon Documents (RUDs) referenced in a Show Cause Notice (SCN) dated March 18, 2025. The Petitioners contended that the SCN was issued by the Directorate General of GST Intelligence (DGGI), but the RUDs, including panchnamas and statements of individuals, were being provided selectively and in a redacted manner. They claimed that complete copies of the RUDs had not been furnished. The Respondent No. 2, Deputy/Assistant Commissioner of CGST, stated they had no instructions from DGGI regarding the supply of RUDs.
Held
The Court held that the Department should have supplied a complete set of RUDs to the Petitioners to enable them to file a proper reply to the SCN dated March 18, 2025. The Court directed that all the RUDs, as listed in the petition, be provided in full to the Petitioners within one week. Following the receipt of these documents, the Petitioners were granted 30 days to file their reply. Subsequently, a notice for personal hearing would be served, and after hearing the Petitioners, the Adjudicating Authority would pass orders in accordance with the law. The Court did not explicitly decide on the legality of the SCN itself, but focused on ensuring the Petitioners had the necessary documents for their defense.
Key Issues
1. Whether the Petitioners are entitled to receive complete copies of all Relied Upon Documents (RUDs) referenced in the Show Cause Notice (SCN) dated March 18, 2025, issued by the Directorate General of GST Intelligence (DGGI)? Petitioner's Argument: The Petitioners argued that the Respondents were selectively and partially furnishing RUDs, such as panchnamas and statements, with only extracts or redacted contents being provided. They contended that a complete set of RUDs was essential for them to file a proper reply to the SCN and that the failure to supply these documents violated their right to a fair hearing. They relied on the general principles of natural justice and the right to adequate disclosure. Revenue's Argument: The Respondent No. 2 (Department) stated that they did not have instructions from DGGI concerning the supply of RUDs. No specific arguments were recorded for Respondent No. 1 (DGGI) as no one appeared for them.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 22.04.2025
This hearing has been done through hybrid mode. CM APPL.23337/2025 & 23338/2025 (for exemption)
Allowed, subject to all just exceptions. Applications are disposed of. W.P.(C) 5098/2025, CM APPL.23336/2025 (for stay)
The present petition has been filed by the Petitioners under Article 226 of the Constitution of India inter alia seeking directions to the Respondents to supply the Relied Upon Documents (hereinafter ‘RUDs’) in the Show Cause Notice (hereinafter ‘SCN’) dated 18th March, 2025. 4. The grievance of the Petitioners is that though the said SCN has been This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 23:49:35
issued on 18th March, 2025, complete RUDs are not being issued to him by the Respondents. Ld. Counsel for the Petitioners today submits the RUDs, such as panchnama, statements of certain individuals, are being furnished in a selective and redacted manner, with only extracts or partial contents being provided. It is submitted that the complete set of RUDs has not been supplied to the Petitioners till date. Thus this writ petition has been filed seeking issuance of complete copies of the following RUDs. RUD No. Description No. of Pages RUD 01 Relevant sections of Panchnama dated 23- 24.09.2024 drawn at B-51, Naraina Industrial Area, Phase-II, North West Delhi, Delhi-110028. 03 RUD 03 Relevant sections of Panchnama dated 23.09.2024 drawn at Khasra No. 154/364/21-01 and 365/21-01, North West Delhi, Extended Lal Dora of Village, Pooth Khurd, 110039 and Khasra No. 154/364/1 MIN and 365/1 MIN 2-2, North West Delhi, Extended Lal Dora of Village, Pooth Khurd, 110039. 22 RUD 04 Relevant sections of statement dated 25.11.2024 of Shri Sumit Rathor, Director of M/s S.L. Golden Paptech Pvt. Ltd. 01 RUD 05 Relevant sections of statement dated 10.10.2024 of Shri Sumit Rathor, Director of M/s S.L. Golden Paptech Pvt. Ltd. 01 RUD 06 Relevant sections of statement dated 24.09.2024 of Shri Parveen Kumar, Director of M/s S.L. Golden Paptech Pvt. Ltd. 01 RUD 07 Relevant sections of the Email dated 12.12.2024 01 (Excel Sheet) This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 23:49:35
None appears for Respondent No.1-Directorate General of GST Intelligence (hereinafter ‘DGGI’) who has issued the impugned SCN. Mr. Tripathi, ld. Counsel appearing for the Respondent No.2-Deputy/Assistant Commissioner Of CGST, Division- Naraina, Central Goods And Service Tax (Delhi South) Commissionerate (hereinafter ‘Department’) submits that he does not have instructions from DGGI.
Considering the nature of request, the Department should have supplied a complete set of RUDs to the Petitioners to enable them to file proper reply to the SCN dated 18th March 2025. 7. Accordingly, it is directed that all the above RUDs in full be provided to the Petitioners within one week.
Upon receiving the RUDs, let the Petitioners file their reply in the proceedings within 30 days thereto. Upon reply being filed, notice of personal hearing shall be served and after hearing the Petitioners, the Adjudicating Authority shall pass orders in accordance with law.
The petition is disposed of in the above terms. All pending applications are also disposed of.
Copy of the order be communicated by Mr. Tripathi to the concerned Department for compliance. PRATHIBA M. SINGH, J. RAJNEESH KUMAR GUPTA, J. APRIL 22, 2025/dk/Ar. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 23:49:35
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.