https://www.taxtmi.com/caselaws?id=406702 At the show cause notice stage, a noticee is not entitled to copies of every document merely referred to in the notice; the entitlement extends only to documents relied upon for adjudication. As the respondents stated that they would rely only on the documents in annexure A and not on other material, the request for wider disclosure was rejected. Any grievance concerning a third-party manifest was left to be raised in adjudication. The Court found no breach of natural justice at that stage and held that the writ petition was premature, resulting in dismissal. en-us Tue, 09 Feb 2021 00:00:00 +0530 Mon, 26 Jul 2021 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406702 At the show cause notice stage, a noticee is not entitled to copies of every document merely referred to in the notice; the entitlement extends only to documents relied upon for adjudication. As the respondents stated that they would rely only on the documents in annexure A and not on other material, the request for wider disclosure was rejected. Any grievance concerning a third-party manifest was left to be raised in adjudication. The Court found no breach of natural justice at that stage and held that the writ petition was premature, resulting in dismissal. Case-Laws Customs Tue, 09 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406702