2021 (4) TMI 818

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....having indulged in under valuation. The petitioner has given his explanation denying the allegations. The petitioner has now been served with intimation to attend a personal hearing. At this stage, this writ petition has been filed on the ground that some of the documents that find place in the show cause have not been served on the writ petitioner. 3.The learned counsel for the petitioner reiterated all the contentions set out in the affidavit filed in support of the writ petition. His foremost contention is that when he approached this Court by filing W.P.(MD)Nos.11043 and 11063 and 11066 of 2019, they were allowed vide orders dated 30.04.2019. He strongly contended that the case on hand is similarly placed. He drew my attention to the r....

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....et, I posed a direct question to the learned standing counsel as to whether, they proposed to rely on the documents other than the ones set out in annexure A of the show cause notice. The learned standing counsel categorically stated that the adjudicating authority proposes rely upon only those documents and not on any other document. This submission made by the learned standing counsel based on instructions is recorded. 6.There is a well known distinction between the documents that are 'referred to' and the documents that are 'relied on'. In the show cause notice, the authority for the purpose of covering the trajectory of events or for the purpose of narration may refer to certain documents but it is not incumbent on the ....