Missing Seized Documents Cannot Be Used in GST Proceedings: Telangana HC

Bengal Cold Rollers Private Limited Vs Assistant Commissioner (ST) (Telangana High Court) In a significant ruling, the Telangana High Court held that documents seized by the GST Department but later found missing cannot be relied upon for adjudication. The case arose from GST proceedings where certain crucial records seized during a search were reported as untraceable, impacting the taxpayer’s ability to defend itself. During the hearing, the Department admitted that several original files were not available and agreed to proceed only with the documents already on record. This admission beca...