GST: Non-production of relied upon documents Violates Natural Justice principles

Agmotex Fabrics Private Limited Vs State of Uttar Pradesh And Others (Allahabad High Court) Allahabad High Court held that non-production of documents which were relied upon by the department amounts to violation of principles of natural justice. Accordingly, impugned order liable to be quashed. Facts- On December 27, 2022, petitioner’s Business premises were subjected to a search where it was found that the petitioner had wrongly availed the Input Tax Credit and refund of the same on purchase of glycerin, fatty acid and finishing chemical made up of perfumery compound. It was further found ...