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of <h1>Court Orders Revenue Dept. to Return Documents, Provide Copies for Proper Assessment.</h1> <h3>Bhushan Steel And Strips Ltd. Versus Union Of India</h3> The court directed the Revenue Department to return non-relied upon documents and provide copies of relied upon documents to the petitioner to ensure ... - Issues involved: The issue involves the petitioner seeking to restrain the respondent from proceeding with the adjudication of show cause notices without providing the relied upon documents.Judgment Summary:Issue 1: Non-supply of relied upon documentsThe petitioner's writ petition sought to restrain the respondent from proceeding with show cause notices without providing the relied upon documents. The petitioner, despite efforts, could not obtain the original documents or copies thereof, hindering their ability to assist the Revenue Department for proper assessment. The Revenue Department has the power to seize documents, but must provide relevant documents to the assessee for proper assistance in assessment or responding to charges. Circulars issued by the Revenue Department emphasize the need to segregate documents likely to be relied upon and return those not relevant. Legal precedents establish that failure to return documents may violate principles of natural justice and render the order nullity.Issue 2: Legal validity of circularsThe judgment highlighted the legal validity of circulars issued by the Revenue Department, emphasizing their binding nature on the Revenue. Various court judgments supported the obligation of the Revenue to return non-relied upon documents promptly and furnish copies of relied upon documents to enable effective pleading of the case. The judgment directed the Revenue to return non-relied upon documents, provide copies of relied upon documents, and ensure the installation of necessary equipment for copying within a specified timeframe.Conclusion:In conclusion, the judgment directed the Revenue Department to comply with the legal obligation to return non-relied upon documents and furnish copies of relied upon documents to the petitioner. The Department was instructed to facilitate the copying process by providing necessary equipment and extending the adjudication period considering the petitioner's need for proper assistance in assessment.
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