Opaque Veil: National Security or confedential & Denial of Documents in GST Adjudication

V.K. Singh Vs Central Bureau of Investigation & Anr. (Supreme Court of India) In the realm of tax administration, particularly under the Goods and Services Tax (GST) regime, the principles of natural justice are paramount to ensuring fair adjudication. However, a growing concern among taxpayers is the arbitrary denial of crucial documents by GST officers, often under the broad and sometimes unsubstantiated pretext of “national security” or “confidentiality.” This practice severely impedes a taxpayer’s ability to mount an effective defence, thereby undermining ...