GST: Documents not relied upon in SCN required to be returned

Universal Dyechem Private Limited Vs Union of India (Gujarat High Court) We are of the view that once the show-cause notice is issued to the party concerned, the documents/records, which have not been relied upon, should be returned to the party. This is what even is suggested in the master circular dated 19.01.2017 which has been referred to in the representation. In the master circular, in clear terms, it has been stated that a show-cause notice and the documents relied upon in the show-cause notice, should be served on the assessee for initiation of the adjudication proceedings. However, th...