https://www.taxtmi.com/caselaws?id=421627 The HC disposed of writ appeals challenging rejection orders for copies of statements recorded during GST investigations. The court found the rejection reason "cannot be considered" insufficient and directed the respondent to reconsider the applications independently. The judgment emphasized that authorities must provide adequate reasons for denying document requests and cannot introduce new justifications through affidavits that weren't in the original order. The court ordered reconsideration in accordance with CGST/SGST Act provisions, taking into account the current stage of investigation without being influenced by previous judicial observations. en-us Fri, 08 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421627 The HC disposed of writ appeals challenging rejection orders for copies of statements recorded during GST investigations. The court found the rejection reason "cannot be considered" insufficient and directed the respondent to reconsider the applications independently. The judgment emphasized that authorities must provide adequate reasons for denying document requests and cannot introduce new justifications through affidavits that weren't in the original order. The court ordered reconsideration in accordance with CGST/SGST Act provisions, taking into account the current stage of investigation without being influenced by previous judicial observations. Case-Laws GST Fri, 08 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421627