https://www.taxtmi.com/caselaws?id=448970 During an ongoing GST investigation, disclosure of the search warrant and internal order sheet was refused because the inquiry under the CGST framework had not reached finality and release of those records could reveal sources of information, impede further investigation, and prejudice possible prosecution. The petitioners were therefore not entitled to certified copies of those documents. Show-cause notices alleging non-payment of GST on works contract services were also upheld, as they were issued in the course of lawful departmental proceedings and were to be adjudicated by the competent tax authority. The writ petitions were dismissed in full and the departmental action was left undisturbed. en-us Wed, 29 Nov 2023 00:00:00 +0530 Fri, 26 Dec 2025 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448970 During an ongoing GST investigation, disclosure of the search warrant and internal order sheet was refused because the inquiry under the CGST framework had not reached finality and release of those records could reveal sources of information, impede further investigation, and prejudice possible prosecution. The petitioners were therefore not entitled to certified copies of those documents. Show-cause notices alleging non-payment of GST on works contract services were also upheld, as they were issued in the course of lawful departmental proceedings and were to be adjudicated by the competent tax authority. The writ petitions were dismissed in full and the departmental action was left undisturbed. Case-Laws GST Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448970