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R.K. JAIN AND SONS HOSPITALITY SERVICES PRIVATE LIMITED vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA

Pet. Counsel

Abhishek Yadav

Brijesh Verma

Prakhar Srivastav

Res. Counsel

Pavan Narang

Himanshu Sethi

Petitioner / Applicant	R.K. JAIN AND SONS HOSPITALITY SERVICES PRIVATE LIMITED
Respondent	UNION OF INDIA & OTHERS
Court	Delhi High Court
State	Delhi
Date	Sep 2, 2024
Order No.	W. P. (C) 12135/2024 & CM APPL. 50466-68/2024
Citation	2024(9) TAXREPLY 10750
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Section 74

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ORDER
VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, praying that the raid conducted on 16.11.2023 be declared as illegal and in gross violation of the due process of law. The petitioner also impugns the Show Cause Notice dated 25.07.2024 (hereafter the impugned SCN) issued under Section 74(1) of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and the State Goods and Services Tax Act, 2017 (hereafter the SGST Act). 2. It is the case of the petitioner that on 16.11.2023, a team of persons identifying themselves as GST officers had conducted a search at his premises During the said search, two persons had accessed and copied the data from the petitioner’s computer and had taken away the same. The petitioner alleges that the said two individuals who had actively participated in retrieving the data from the petitioner’s computer(s) were not the officers of the GST department but had falsely masqueraded as GST ins....