HC set aside Order passed on the basis of a report which was not provided to Appellant

T.V. Sundaram Iyengar & Sons Pvt Ltd Vs. Commissioner of CGST & Central Excis (Madras High Court) The issue under consideration is whether non furnishing of scrutiny report to the assessee and then passing an adverse order based on the said scrutiny report is justified in law? High Court states that, they appreciate the contention of the learned standing counsel that the adjudication process cannot be stalled. But then, in the case on hand, the petitioner’s demand is for the supply of a copy of the Scrutiny report prepared by the third respondent. It is admitted in the counter af...