Deltatech Gaming Limited Vs Union of India & Ors. (Calcutta High Court)
In the case of Deltatech Gaming Limited Vs. Union of India & Ors. (Calcutta High Court), the petitioner requested the relied-upon documents used for preparing a show-cause notice. However, the authorities did not provide certain sensitive documents, arguing that disclosing inter-departmental intelligence reports could compromise third-party commercial interests and national security. The Court concluded that withholding these sensitive documents did not violate the principles of natural justice. The Court highlighted the importance of protecting such information to maintain the integrity of investigations, citing precedents where the disclosure of sensitive information could harm third-party rights and market stability. The petitioner’s vague request for specific documents was also noted as an attempt to delay the process. Ultimately, the petition was dismissed, with the Court ruling that the withholding of sensitive information was justified, as all other relevant documents had already been provided.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
Mr. Khaitan, Learned Senior Counsel appearing for the petitioner submits that on 15th February, 2024 the petitioner made a representation before the Additional Assistant Director, Directorate General of Goods and Services Tax Intelligence, Kolkata and the Joint/Additional Commissioner, CGST & CX Kolkata North Commissionerate for handing over the relied upon documents which were used for preparing the show cause notice but till date the documents which were relied upon are not issued to the petitioner.
