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2020 (1) TMI 329 - HC - GSTService of notice - Section 74 read with Section 122 (1) of the CGST/SGST Act - demand of a tax/penalty from estimated turnover for the assessment years 2017-2018 and 2018-2019 - HELD THAT:- Although belatedly, the petitioners have approached the 1st respondent with applications for supply of copies of the documents seized from their premises, and relied upon while issuing Ext.P1 notice to them - Inasmuch as the adjudication proceedings pursuant to Ext.P1 notice have not commenced, and a denial of the request of the petitioners for copies of the documents seized from their premises would tantamount to a violation of the rules of natural justice, the Writ Petitions are disposed off with the direction that the petitioners approaching the 1st respondent within a period of two weeks from today, the 1st respondent shall furnish to them copies of the documents seized from their premises, and reliance on which is placed in Ext.P1 notice, within a week from the date of the petitioners approaching the 1st respondent. Petition disposed off.
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