Section 62 of the CGST Act, 2017— Assessment Orders – The petitioner challenged the tax liability alongwith interest and penalty of different assessment years 2017-18, 2018-19 & 2019-20. The petitioner submitted that though remedy of statutory appeal is available against the impugned order but since all the impugned orders have been passed in violation of principles of natural justice in as much as denial of supply of copies/extracts of the seized documents, The denial of copies of seized documents/their extracts amounts to denial of reasonable opportunity to defend as statutorily provided in Section 67(5). The respondent authority recorded in the order sheet that in the seizure of the books made on 3/7/2020 account books and cash books were not seized and therefore demand has been made from the proprietor to produce the same but the proprietor has not yet produced despite grant of sufficient opportunity. The court observed that from order sheets it is evident that due and sufficient opportunity was afforded to petitioner to produce the remaining relevant documents which had not been recovered during search. The remaining relevant documents which could not be seized during search are still in possession of petitioner
Held that:- The Hon’ble High Court dismissed the petition at the admission stage itself.—Agrawal Oil Mill Vs. State of M.P. [2020] 28 TUD Online 030 (MP)