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GST - Highlights / Catch Notes

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SC directed the respondent department to furnish certified ...


Supreme Court Orders Recovery of Missing Administrative Files, Directs Certified Copies and Document Handover for Comprehensive Case Resolution

May 21, 2025

Case Laws     GST     SC

SC directed the respondent department to furnish certified copies of three lost original files (File nos. 11-13), while maintaining all existing legal contentions. For original file nos. 1-10, the department agreed to hand over the documents, with the assessee required to collect them from the concerned department. All pending applications were consequently disposed of, resolving the document retrieval dispute through a balanced procedural approach.

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