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HC upheld the validity of the SCN issued under the CGST Act against the Petitioner at the stage of investigation, holding that presumptions under Sections 132(4A) and 292C of the IT Act are confined to IT Act proceedings and do not automatically extend to CGST proceedings. While such seized material cannot, by itself, create presumptions or constitute conclusive evidence under the CGST Act, it can legitimately form the basis for an independent GST investigation. Finding the SCN neither vague nor bereft of material particulars, HC held the writ challenge to be premature, directing the Petitioner to submit a reply, avail personal hearing, and have the SCN adjudicated in accordance with law.
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