Writ challenge to show cause notice on electronic evidence admissibility rejected at the notice stage

A writ challenge to a show cause notice based on alleged non-compliance with Section 145 of the CGST Act, including reliance on data extracted from electronic devices without the certificate under Section 145(2), was not entertained. The Court held that objections to the admissibility of the material could be raised in the proceedings themselves, and that such a challenge did not justify interference at the show cause notice stage.

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Issues: Whether the writ petition challenging the show cause notice on the ground that material gathered during search, including data allegedly extracted from electronic devices, was relied upon without compliance with Section 145 of the Central Goods and Services Tax Act, 2017 and the certificate contemplated by Section 145(2), warranted interference.

Analysis: The challenge was founded on the plea that the material proposed to be relied upon in the proceedings was inadmissible for want of compliance with the procedural requirement governing reliance on documentary material. The Court held that the petitioner would be free to contest the admissibility of the evidence in the proceedings themselves, and that this afforded no basis to interdict the show cause notice at the writ stage.

Conclusion: The challenge to the show cause notice was not entertained and the writ petition was dismissed.

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