M/S. J.S.Pigments Private Limited vs. Commissioner Of CGST And Central Tax, Howrah Commissionerate And Ors.
Held
The Court held that the Adjudicating Authority (Respondent No. 2) must consider the petitioner's case for the return of documents that the Adjudicating Authority does not intend to rely upon. This consideration should be done after providing the petitioner an opportunity of hearing and considering their submissions. If the Adjudicating Authority concludes that the documents are not to be relied upon in the ongoing adjudication proceedings, they should be returned to the petitioner as per Rule 24A of the Central Excise Rules, 2002. The Court directed that this entire exercise be completed within four weeks from the communication of the order. The clarification was made that the documents to be returned would be confined to those seized in the specific search and seizure in question.
Facts
The petitioner, M/s. J.S. Pigments Private Limited, filed a writ petition before the High Court challenging the retention of documents seized during search and seizure proceedings by the respondent authorities. The petitioner contended that these documents, if not relied upon by the respondents, should be returned as per Rule 24A of the Central Excise Rules, 2002. The petition was filed against the Commissioner of CGST & Central Tax, Howrah Commissionerate, and other respondents, including the Adjudicating Authority. The core of the grievance was the continued retention of seized documents that the petitioner believed were not relevant to any adjudication.
Key Issues
1. Whether the respondent authorities are legally entitled to retain documents seized during search and seizure proceedings if such documents are not relied upon in the adjudication proceedings, in light of Rule 24A of the Central Excise Rules, 2002? Petitioner's Arguments: The petitioner argued that Rule 24A of the Central Excise Rules, 2002, mandates the return of documents that are not relied upon by the authorities. They contended that the continued retention of such documents by the respondents was unjustified and contrary to the spirit of the rule. Revenue's Arguments: The judgment does not record any specific arguments made by the respondents. However, the court's direction implies that the Adjudicating Authority was to consider the petitioner's submissions and decide whether the documents were to be relied upon.
Sections Cited
Rule 24A
AI-generated summary — verify with the full judgment below
2021 ks WPA 9985 of 2021 sl. 19 With CAN/1/2021 M/s. J.S. Pigments Private Limited Vs Commissioner of CGST & Central Tax, Howrah Commissionerate & Ors.
Mr. P.K. Das, Mr. Roshan Sengupta … For the Petitioner.
Mr. Bhaskar Prosad Banerjee … For the Respondents.
Heard learned Advocates appearing for the parties. A very limited grievance has been raised by the petitioner in this writ petition against the respondent authority for retaining the documents seized in course of search and seizure proceedings, which according to the petitioner, the respondents concerned are not entitled to retain, if the same are not relied upon documents in view of Rule 24A of the Central Excise Rule, 2002. Considering the submission of the parties, this writ petition, being WPA 9985 of 2021 and CAN 1/2021 are disposed of by directing the Respondent No.2/Adjudicating Authority to consider the case of the petitioner for return of the docum
The judgment continues below.
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