Fairness in GST notice proceedings required inspection, extracts, and copies of relied-on seized records before reply

Fairness in WBGST/CGST proceedings required the person noticed after search and seizure to be given inspection and extracts of the records relied on in the show cause notice. Where the notice was founded on seized material issued after a substantial lapse of time, the authority also had to supply copies of specific accounting records, including Excel and Tally data from the computer hard drive, when relied upon. The writ petition otherwise remained open on other issues, and time was granted for furnishing the documents and for responding to the notice.

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Issues: Whether, in proceedings under the WBGST/CGST Act, the petitioners were entitled to inspection and extracts, and where necessary copies, of the records relied upon in the show cause notice issued after search and seizure.

Analysis: The show cause notice was issued after a substantial lapse of time from the search and seizure, and it rested on documents forming part of the seized material. In that situation, fairness required that the petitioners be given inspection and/or extracts of all relied upon records, and where particular accounting records from the computer hard drive such as excel and tally data were relied upon, copies thereof had to be supplied. The Court also left open other issues raised in the writ petition and granted time for the respondents to furnish the documents and for the petitioners to answer the notice.

Conclusion: The petitioners were held entitled to inspection and extracts of the relied upon records, and to copies of specified records where demanded, in favour of the petitioners.

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