2026 (3) TMI 1044

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....ents No. 1, 2 and 4 to 6. 2. Reference is made to the order dated 12.12.2025 passed in W.P. No. 35740 of 2025 in the case of the same petitioner. Paragraphs 3 to 5 thereof are extracted hereunder for appreciating the controversy in the present writ petition preferred by the same petitioner in respect of the adjudication proceedings under show cause notices for the years 2019-20, 2020-21, 2021-22, 2022-23 and 2023-24 (up to December 2023): "3. On an earlier date, when the matter was taken up, learned Special Government Pleader for State Tax was allowed time to obtain instructions on the question of scanned copies of certain documents, which were seized during investigation and which form part of inventory or Panchnama apart from ....

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....e Bill No.315 to 624 2018-19 23 Purchases Stores   2018-19 24 Purchases Stores   2018-19 OFFICE FILES       1 Purchases Stores   2019-20 2 Axis Bank File     3 Axis Bank File     4 Purchases Stores   2020-21 5 Purchases Stores   2023-24 6 Yes Bank File BCRPL   7 Yes Bank File SBSI   8 Sales Bill File Bill No.457 to 573 2020-21 9 Job Work File SBSI to BCR 2023-24 10 Sir File   2013-14 11 Sir File   2017-22   Yes Bank Chque Issue Slip 16.0.18 TO 31.03.22 2018-2022 2 Axis....

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...., may be directed to submit a supplementary reply-affidavit within a timeframe upon perusal of documents being supplied to it so that the State Tax Department is able to pass orders within the statutory period of limitation." 3. The present writ petition raises a grievance that the respondents have failed to furnish the seized documents of the missing files to enable the petitioner to submit a detailed and effective reply for proper and unbiased adjudication after fair opportunity of hearing to the petitioner. In order to support the contention, learned counsel for the petitioner has relied upon paragraph 14 of the counter affidavit filed by the respondents in W.P.No.39343 of 2025 which related to claim of certain files in respect of adj....