Relied upon documents should be supplied to Assessee for participating in the adjudication proceedings

Case Details:

Issue- In the above case, show cause notice was issued against the Petitioner Company and other persons under the false pretext of clandestine supply of filter cigarettes by the Petitioner Company without cover of invoices and tax payments. In adjudication proceedings, the petitioner required certified copies of relied documents in the show cause notices and original copy of non-relied documents and hence, the petitioner wrote letters. However, same were not provided. It was argued by petitioner that it was the duty of the Respondents to release the non-relied upon documents within a period of 30 days from the issuance of the show cause notice. The Petitioner also point out towards the right to cross examine the witnesses.

Held – It was held that besides the certified copies of relied documents which goes without saying are necessary for filing reply and preparing defence, the petitioner is entitled to receive original copies of non-relied documents so as to enable him to prepare his defence/reply as fair hearing requires that petitioner is given due opportunity to raise all defences which are available to him under the law on the basis of the documents, facts, circumstances and the legal provisions as the petitioner deems appropriate. Further, it was held that right of fair hearing and personal hearing requires that the petitioner be given right to cross examine witnesses whose evidence has been relied upon in the show cause notices.