https://www.taxtmi.com/caselaws?id=415230 The court set aside the Proper Officer's decision denying petitioners copies of statements under the Central Goods and Services Tax Act, emphasizing the need for transparency and fairness. It directed the Officer to reconsider the application, citing individuals' entitlement to copies of seized documents for proceedings. While dismissing the relief for file transfer in three petitions, the court closed the fourth petition solely seeking transfer of files. The judgment underscores the significance of providing reasons for decisions, ensuring access to pertinent information during investigations, and clarifying the legal framework on summons and document production under the CGST/KGST Act. en-us Fri, 19 Nov 2021 00:00:00 +0530 Thu, 27 Mar 2025 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415230 The court set aside the Proper Officer's decision denying petitioners copies of statements under the Central Goods and Services Tax Act, emphasizing the need for transparency and fairness. It directed the Officer to reconsider the application, citing individuals' entitlement to copies of seized documents for proceedings. While dismissing the relief for file transfer in three petitions, the court closed the fourth petition solely seeking transfer of files. The judgment underscores the significance of providing reasons for decisions, ensuring access to pertinent information during investigations, and clarifying the legal framework on summons and document production under the CGST/KGST Act. Case-Laws GST Fri, 19 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415230