2020 (9) TMI 596

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.... For the Petitioner : Mr.T.Ramesh for Mr.S.P.Maharajan For the Respondents : Mr.B.Vijaykarthikeyan ORDER Heard the learned counsel for the Writ Petitioner and the learned Standing Counsel for the respondents. 2.The Writ Petitioner is an assessee registered with the first respondent. The first respondent issued show cause notice dated 28.08.2018, calling upon the writ petitioner to show cause a....

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....ication exercise and also prepared a Scrutiny Report/Verification Report. The petitioner requested the first respondent to furnish them with a copy of the Scrutiny Report prepared by the third respondent, so that they can submit their final reply and also take part in the personal hearing. The first respondent however decided that the petitioner is not entitled to the said copy of the report and f....

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....Chennai, wherein, the Honourable Division Bench held that the assessee cannot stall the adjudication proceedings on the ground that the relied-on documents have not been supplied as he can challenge the final order on the same ground after the adjudication order is passed. 4.I carefully considered the rival submissions and the materials on record. 5. I do appreciate sustain the contention of the....

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....ower to any one. It is true that the decision of the Honourable Division Bench appears to in favour of the Department. But then, in that case, demand for supply of relied-on documents was made at the show cause notice stage itself. The case on hand is having a different flavour. The Scrutiny report was prepared after the submission of interim reply to the show cause notice. If the report in questi....