Statutory appeal for non-furnishing of seized files permitted, with liberty to raise prejudice before the appellate authority.

Where final assessment orders have already been passed, a grievance that copies of seized files were not furnished may be raised in the statutory appellate remedy rather than in writ proceedings. The Court directed relegation to appeal under the GST Act and preserved the petitioner's liberty to urge prejudice caused by the missing files before the appellate authority. The appellate authority was to examine all relevant aspects independently and without being influenced by observations in the impugned order.

---

---

Issues: Whether the petitioner should be relegated to the statutory appellate remedy against the assessment orders, with liberty to urge the grievance regarding non-furnishing of the seized files before the appellate authority.

Analysis: Final assessment orders had already been passed for the relevant assessment years. The petitioner's grievance that the absence of copies of the seized 14 files caused prejudice in the adjudication was held to be a contention that could appropriately be examined in appeal. The Court directed that the appellate authority consider all relevant aspects independently and without being influenced by observations in the impugned order.

Conclusion: The petitioner was relegated to the statutory appeal remedy under Section 107 of the Goods and Services Tax Act, 2017, with liberty to raise the grievance regarding the missing files before the appellate authority.

---