https://www.taxtmi.com/caselaws?id=782543 HC held that the rebuttable presumption under Sections 132(4A) and 292C of the IT Act is confined to IT Act proceedings and does not automatically extend to CGST proceedings. However, documents and material seized by the IT Department can validly form the basis of an independent investigation by GST authorities, though without any imported statutory presumption. In the present matter, the SCN was found to be based on the GST Department's own examination of seized material and not merely on IT findings; it was neither vague nor bereft of particulars. The challenge to the SCN was held premature; petitioner was directed to reply, participate, and be granted a personal hearing. Petition disposed. en-us Thu, 27 Nov 2025 00:00:00 +0530 Mon, 01 Dec 2025 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782543 HC held that the rebuttable presumption under Sections 132(4A) and 292C of the IT Act is confined to IT Act proceedings and does not automatically extend to CGST proceedings. However, documents and material seized by the IT Department can validly form the basis of an independent investigation by GST authorities, though without any imported statutory presumption. In the present matter, the SCN was found to be based on the GST Department's own examination of seized material and not merely on IT findings; it was neither vague nor bereft of particulars. The challenge to the SCN was held premature; petitioner was directed to reply, participate, and be granted a personal hearing. Petition disposed. Case-Laws GST Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782543