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JINDAL METAL CO. vs. DIRECTORATE GENERAL OF GST INTELLIGENCE DELHI ZONAL UNIT AND OTHERS
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
DHARMESH SHARMA
Pet. Counsel
Abhishek Garg
Yash Gaiha
Ranesh Singh Mankotia
Res. Counsel
Anurag Ojha
Shubham Kumar
Kumar Abhishek

Petitioner / Applicant

JINDAL METAL CO.
Respondent DIRECTORATE GENERAL OF GST INTELLIGENCE DELHI ZONAL UNIT AND OTHERS
Court Delhi High Court
State

Delhi

Date Nov 22, 2024
Order No.

W. P. (C) 16210/2024 & CM APPL. 68100/2024 (Stay)

Citation

2024(11) TAXREPLY 12047
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ORDER

ORDER CM APPL. 68101/2024 (Ex.) Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 16210/2024 & CM APPL. 68100/2024 (Stay) 1. The writ petitioner impugns the validity of a Show Cause Notice [“SCN”] dated 31 May 2024 with it being principally averred that the SCN relies on various material gathered in the course of a search including data alleged to have been extracted from electronic devices without complying with the procedure contemplated under Section 145 of the Central Goods and Services Tax Act, 2017 [“Act”]. 2. Our attention was specifically drawn to the requirement of a certificate identifying the document which is proposed to be relied upon in proceedings initiated under the Act and which is a requirement placed by virtue of Section 145(2) of the Act. 3. In our considered opinion, since it would be open for the writ petitioner to assert that the evidence which is relied upon is inadmissible....

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