https://www.taxtmi.com/caselaws?id=451055 The Bombay HC rejected challenges to show cause notices regarding supply of relied upon documents. The court held that while petitioners requested information and documents from adjudicating authorities, they avoided providing specifics and refused to explain relevancy of requested materials. Following Supreme Court precedent in T. Takano, the court balanced disclosure rights against third-party confidentiality concerns and market stability. The HC ruled that investigation reports must be furnished to petitioners but can be redacted to protect sensitive information about sources and unrelated third parties. Since respondents had supplied all relied-upon documents and allowed inspection of non-relied documents, and given assurances that notices would be decided based on furnished materials, the court found sufficient transparency existed. Petitioners were directed to participate in adjudication proceedings without further delay. en-us Thu, 14 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451055 The Bombay HC rejected challenges to show cause notices regarding supply of relied upon documents. The court held that while petitioners requested information and documents from adjudicating authorities, they avoided providing specifics and refused to explain relevancy of requested materials. Following Supreme Court precedent in T. Takano, the court balanced disclosure rights against third-party confidentiality concerns and market stability. The HC ruled that investigation reports must be furnished to petitioners but can be redacted to protect sensitive information about sources and unrelated third parties. Since respondents had supplied all relied-upon documents and allowed inspection of non-relied documents, and given assurances that notices would be decided based on furnished materials, the court found sufficient transparency existed. Petitioners were directed to participate in adjudication proceedings without further delay. Case-Laws GST Thu, 14 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451055