Request for photocopies of non-relied upon document Denied; Adjudication Concluded; Assessee Allowed to Challenge Final Order

Request for photocopies of non-relied upon document Denied; Adjudication Concluded; Assessee Allowed to Challenge Final Order

Issue: Whether the petitioner-assessee is entitled to photocopies of non-relied upon documents, seized materials, and an opportunity to inspect original records to file an effective reply to a show cause notice, especially when the adjudication proceedings have already concluded.

Facts:

• The respondent department issued a show cause notice dated August 4, 2024, to the petitioner, relying on certain documents and statements.
• The petitioner requested copies of all materials, including non-relied upon documents, seized materials detailed in the panchnama, and an opportunity to inspect original records.
• The respondent provided some documents on January 20, 2025, just before the personal hearing date, which was concluded on January 27, 2025.
• The petitioner argued that they were unable to furnish an effective response to the allegations due to the delayed provision of documents.
• The petitioner filed a writ petition seeking directions to the respondent to provide photocopies of non-relied upon documents in original form to enable them to file a detailed and complete reply to the show cause notice.

Decision:

• The court held that since the adjudication proceedings had already been concluded, directing the respondents to provide the requested documents would serve no purpose.
• Consequently, the writ petition was disposed of.
• However, the court allowed the petitioner to challenge any adverse final order arising from the show cause notice on the ground of being deprived of a fair opportunity.

Key Takeaways:

• Conclusion of Adjudication: Requests for documents may be denied if adjudication proceedings have already been concluded.
• Challenge to Final Order: The assessee retains the right to challenge the final order on the ground of being deprived of a fair opportunity to respond to the show cause notice if they were not given access to the documents in a timely manner.
• Fair Opportunity to Respond: The case emphasizes the importance of providing a fair and reasonable opportunity to the assessee to respond to the show cause notice and access necessary information.
• Procedural Fairness: The decision highlights the need for procedural fairness in adjudication proceedings and ensures that assessees are not prejudiced by delays in receiving necessary documents.
• The court is taking a practical approach, by not allowing the tax payer to get documents after the adjudication is over, but allowing them to challenge the final order if they were not given a fair chance.