Documents not relied in GST SCN needs to be returned Under Proper Receipt

Universal Dyechem Private Limited Vs Union of India (Gujarat High Court) 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 terns, 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, the documents/records whic...