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Department has to release all original documents seized during the investigation which were not used as evidence-HC

30 May, 2024
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Background:

  • The petitioner received SCNs demanding large tax payments for alleged irregularities.
  • The notices referenced documents seized during inspections, but not all documents were included.
  • The petitioner requested access to the original, non-relied-upon documents to prepare a proper defense.

 

Legal Arguments:

  • The petitioner argued they had a right to receive the non-relied-upon documents within 30 days of the show cause notices as per relevant laws (Section 67(3) of the CGST Act and Rule 27 of the Central Excise Rules 2017).
  • Additionally, they argued for the right to cross-examine witnesses whose statements were used against them in the notices.

 

Court Decision:

  • The court agreed with the petitioner on both points.
  • The court emphasized the importance of fair hearing and access to relevant documents for preparing a defense.

 

Held that:

  • The court directed the respondent to provide the petitioner with the all original, non-relied-upon documents.
  • The petitioner was granted 30 days to submit a reply after receiving the documents.
  • The court further directed the government to allow the petitioner the right to cross-examine witnesses during the adjudication proceedings.

 

Topic-Elora Tobacco Company Limited Versus Union of India GST CASE LAW

Citation-2024 TAXONATION 1033 (MADHYA PRADESH)

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