GST

Asking for documents relied upon in the notice

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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

Sec 75(4), CGST Act 2017; Sec 75, CGST Act 2017

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.

Close

  1. List each document or data the notice refers to.
  2. Write to the officer asking for copies.
  3. Reply on what you have, noting what is missing.
  4. Ask for cross-examination if statements are relied on.

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