https://www.taxtmi.com/caselaws?id=763708 The Calcutta HC disposed of a writ petition challenging non-disclosure of relied upon documents by respondent authorities. The petitioner's representation dated 15th February 2024 remained unacted upon. The HC held that sensitive information gathered by the Intelligence Department forming the basis of search operations should not be disclosed to petitioners. Relying on T. Takano v. SEBI, the court emphasized that withholding sensitive information does not violate natural justice principles when third-party commercial interests and national security are involved. The court balanced the petitioner's right to disclosure against protecting third-party rights and maintaining investigative integrity. Since all relied upon documents were already provided to the petitioner, the withholding of sensitive information was justified and did not breach natural justice principles. en-us Fri, 20 Dec 2024 00:00:00 +0530 Fri, 18 Jul 2025 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763708 The Calcutta HC disposed of a writ petition challenging non-disclosure of relied upon documents by respondent authorities. The petitioner's representation dated 15th February 2024 remained unacted upon. The HC held that sensitive information gathered by the Intelligence Department forming the basis of search operations should not be disclosed to petitioners. Relying on T. Takano v. SEBI, the court emphasized that withholding sensitive information does not violate natural justice principles when third-party commercial interests and national security are involved. The court balanced the petitioner's right to disclosure against protecting third-party rights and maintaining investigative integrity. Since all relied upon documents were already provided to the petitioner, the withholding of sensitive information was justified and did not breach natural justice principles. Case-Laws GST Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763708