HC Sets Aside GST Demand for Non-Supply of Relied-Upon Documents

Case Details: Sai Auto Mobiles vs. Commissioner Central Goods Service Tax and Central Excise [2026] 187 taxmann.com 74 (Allahabad)

Judiciary and Counsel Details

• Saumitra Dayal Singh & Vivek Saran, JJ.
• Astha Misra & Avneesh Tripathi, Counsels for the Petitioner.
• Dhananjay Awasthi, Counsel for the Respondent.

Facts of the Case

The petitioner challenged an adjudication order passed under the GST law on the ground that although the show cause notice was based on various relied-upon documents (RUDs), copies of such documents were never supplied before confirmation of demand. It was contended that in the absence of the relied-upon material, the petitioner was deprived of an effective opportunity to defend itself. The Revenue was unable to establish before the Court that copies of the relied-upon documents had been furnished to the petitioner prior to adjudication. The matter was accordingly placed before the Allahabad High Court.

High Court Held

The High Court held that where a demand is proposed on the basis of relied-upon documents, supply of such documents is ordinarily mandatory before the demand is confirmed. It observed that the Revenue had failed to establish that copies of the relied-upon documents had been supplied to the petitioner despite specific pleadings to that effect. The Court further observed that denial of such material adversely affected the petitioner’s right to effectively respond to the allegations. Accordingly, the impugned order was set aside and the matter was remanded to the adjudicating authority with directions to furnish the relied-upon documents and proceed afresh after granting adequate opportunity, including opportunity of cross-examination wherever statements are relied upon. The writ petition was accordingly disposed of in favour of the assesse