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    <title>Court Reviews GST Demand Validity Over Mining Lease; Petitioner Alleges Missing Documents Affecting &quot;Reason to Believe&quot; Justification.</title>
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    <description>Validity of Show Cause Notice - Relied upon documents (RUD) - Non supply of RUD sought by Petitioner - &quot;Reason to believe&quot; for raising demand - Levy of GST - mining lease and/or royalty paid to the State Government - before issuance of notice in the matter, the Court is inclined to examine the records relating to show-cause notice for the purpose of examining whether “reasons to believe” exists or it is a mere pretence - Directions issued - HC</description>
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