Mozart Global Furniture Vs State Tax Officer
Date: December 17, 2019
Subject Matter
Denial of the request of the petitioners for copies of the documents seized from their premises would tantamount to a violation of the rules of natural justice
Summary
The petitioners have approached the 1st respondent with applications for supply of copies of the documents seized from their premises, and relied upon while issuing Ext.P1 notice to them. In as much as the adjudication proceedings pursuant to Ext.P1…
1. As the issue involved in all these writ petitions is the same, they are taken up together for consideration and disposed by this common judgment. 2. The petitioners in all these Writ Petitions are persons who have been served with notices under Section 74 read with section 122 (1) of the Central Goods and Service Tax / State Goods and Service Tax (CGST/SGST) Act proposing the demand of a tax/pe…