Taxpayer must be provided copy of all material used against him for any GST demand and penalty: High Court

Petitioner submits that the facts considered by the adjudicating authority were incorrect in as much as the entire exercise is based on the fact that the petitioner did not file return for the financial year 2018-19. Controverting the same it was stated that the return for the financial year 2018-19 were duly filed by the petitioner which were placed on record by the adjudicating authority.

Petitioner has merely assailed the impugned orders on the ground that the entire exercise was conducted on the basis of the SIB report and it was stated that neither by the adjudicating authority nor by the appellate authority the petitioner was provided copy of the SIB report. It was stated that the petitioner was rendered remedy less in as much as he could not contradict the findings recorded in the SIB report as the copy of the same was never provided to it. It was further stated that by not supplying copy of the SIB report the claim of the petitioner has been severely prejudiced and it is on this ground that the petitioner could not substantially defend the orders passed by the adjudicating authority.

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Demand and Penalty

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Principle of Natural Justice

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Supply of Material used against taxpayer

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