Supply of relied-upon documents is essential before GST demand confirmation, with remand and fresh hearing required if omitted.

An adjudication under the GST demand provisions may be vulnerable where the noticee is not supplied the relied upon documents before confirmation of demand, because the defence and objection process can be left incomplete. The text states that, where the demand rests on such documents, the noticee must be given those materials in advance; otherwise the ability to contest the proposed demand and seek cross-examination or other evidence-based relief is impaired. It further notes that, on remand, the adjudicating authority should allow a fresh hearing, permit requests for additional documents, and consider cross-examination where witnesses are relied upon.

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Issues: Whether the adjudication order under Section 74 of the Central Goods and Services Tax Act, 2017 could be sustained when copies of relied upon documents were not supplied before confirmation of demand, and whether the matter required remand with further opportunity of hearing and cross-examination.

Analysis: The writ petition challenged confirmation of demand on the ground that the noticee had sought copies of the relied upon documents, but those documents were not supplied and the objection was not addressed. The Court held that where a demand is proposed and confirmed on the strength of relied upon documents, the noticee's reply and defence may remain incomplete unless such documents are furnished, and the right to object to the proposed demand may be impaired. In the absence of any satisfactory material from the revenue showing prior supply of the documents, the Court inferred that the petitioner had not been provided those documents before confirmation of demand. The Court also directed that, on remand, the petitioner be given an opportunity to seek other documents, cross-examine witnesses if relied upon, and receive reasons if any request is declined.

Conclusion: The impugned adjudication order was set aside and the matter was remitted to the adjudicating authority for fresh decision after supplying the relied upon documents and granting due opportunity of hearing.

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