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2022 (4) TMI 1293 - HC - GSTSeeking grant of copy of statements recorded by the respondents in the course of investigation - reason for not giving the copies of the statements not produced - non collection of tax for outward supply of rice - violation of principles of natural justice - HELD THAT:- A perusal of Ext.P10 would show that the officer has not cited any reason for not giving the copies of the statements sought for by the appellants. But in the counter affidavit the contention taken is that Section 67(5) of the Act specifically provides that the Officer can deny issuance of copies of statement if the same is prejudicial to the investigation. The affidavit cannot supplement the reasons which are not there in the order. On going through the judgment of the learned Single Judge, the learned Single Judge has rightly exercised his jurisdiction and set aside Ext.P10 and directed the officer to pass fresh orders in the request submitted by the appellants for issuance of copies of the statements. The learned Single Judge has in fact gone a step ahead and discussed the relevant provisions of law under the Act and made passive observations which may be prejudicial to the appellants - In view of the matter, since the learned Single Judge has set aside Ext.P10 and directed re-consideration, the first respondent who is directed to re-consider the application has to independently consider the request made by the appellants in tune with the provisions of the Act untrammeled by the observations made by the learned Single Judge in the judgment under appeal. Appeals disposed off.
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