GST
Asking for documents relied upon in the notice
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Facts
Natural justice needs you to see the evidence used against you. Courts have held that documents relied on in a notice must be shared. Ask for them in writing.
Provisions and law
- Sec 75(4), CGST Act 2017Hearing before an adverse decision
- Sec 75, CGST Act 2017General rules for demand: hearing, adjournments, order within the notice, time limits
Analysis
If the notice relies on a DGGI report, a supplier statement or third-party data, ask for copies and, if needed, cross-examination. Without them, you cannot reply fully, and the order may be challenged.
Conclusion
- List each document or data the notice refers to.
- Write to the officer asking for copies.
- Reply on what you have, noting what is missing.
- Ask for cross-examination if statements are relied on.
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Show-cause notice
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