2026 (2) TMI 387

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....ents and books of accounts as well as the CPU of the petitioners' computer were seized. Thereafter, an intimation under Section 74(5) of the said Act of 2017, as regards short payment of tax on outward supply on the ground of suppression was served upon the petitioner on March 18, 2024. The petitioner replied thereto on April 9, 2024, thereby, inter alia, requesting the respondent GST Authorities to supply a copy of the seized records as also to return the CPU so as to enable the petitioner to participate in the adjudication proceedings in an informed manner. 3. It is the petitioner's case that the petitioner was neither provided the copy of the seized documents nor was the CPU returned to the petitioner. Subsequently, a notice under Sec....

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....rticipate in the adjudication proceedings. It is submitted that not having done so the respondent authorities have acted in breach of the principles of natural justice. 8. A report in the form of an affidavit has been filed by the respondents. 9. Mr. Chakraborty, learned Advocate appearing for the respondent CGST Authorities submits that the petitioner had been afforded an opportunity of hearing but the petitioner chose not to appear. He has also drawn attention of this court to a letter dated January 6, 2026 issued by the Dy. Commissioner of Revenue, WBGST (which is annexed to the Report) whereby the petitioner has been instructed to file a petition before the proper officer and to appear in person or through any authorized represent....